EXHIBIT 23

 

 

INDEPENDENT AUDITORS’ CONSENT

 

 

The Board of Directors
Meritage Corporation:

 

We consent to incorporation by reference in Registration Statement Nos. 333-58793 and 333-87398 on Form S-3 of Meritage Corporation and to incorporation by reference in Registration Statement Nos. 333-91960, 333-37859, 333-75629 and 333-39036 on Form S-8 of Meritage Corporation of our report dated February 16, 2004, with respect to the consolidated balance sheets of Meritage Corporation and subsidiaries as of December 31, 2003 and 2002, and the related consolidated statements of earnings, stockholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2003, which report appears in the December 31, 2003, annual report on Form 10-K of Meritage Corporation.

 

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

 

/s/ KPMG LLP
Phoenix, Arizona
March 15, 2004