Exhibit 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Meritage Homes Corporation:


We consent to the use of our report dated February 16, 2004, with respect to the
consolidated balance sheet of Meritage Homes Corporation and subsidiaries,
formerly Meritage Corporation, as of December 31, 2003, and the related
consolidated statements of earnings, stockholders' equity and cash flows for the
years ended December 31, 2003 and 2002, which report appears in the Annual
Report on Form 10-K of Meritage Homes Corporation for the year ended December
31, 2004, incorporated herein by reference and to the reference to our firm
under the heading "Experts" in the prospectus.

Our report refers to a change in accounting for goodwill in 2002.

                                            /s/ KPMG LLP


Phoenix, Arizona
May 13, 2005