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Exhibit 23.2
Independent Auditor’s Consent
The Board of Directors
International Bancshares Corporation:
We consent to the incorporation by reference in
the Pre-Effective Amendment No. 1 to the Form S-4
registration statement (No. 333-113767) of International
Bancshares Corporation of our report dated March 5, 2004,
with respect to the consolidated statements of condition of
International Bancshares Corporation and subsidiaries as of
December 31, 2003 and 2002, and the related consolidated
statements of income, comprehensive income, shareholders’
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
International Bancshares Corporation and to the reference to our
firm under the heading “Experts” in the proxy
statement-prospectus included in the registration statement. Our
report refers to International Bancshares Corporation’s
change in method of accounting for its investment in its
statutory business trusts, effective December 31, 2003 and
the change in method of accounting for goodwill and other
intangible assets, effective January 1, 2002.
/s/ KPMG LLP