EXHIBIT 23.2








            Consent of Independent Registered Public Accounting Firm



The Board of Directors
ESCO Technologies Inc.:

We consent to the use of our reports dated  November 9, 2004 with respect to the
consolidated  balance sheets of ESCO  Technologies Inc. as of September 30, 2004
and 2003, and the related consolidated  statements of operations,  shareholders'
equity,  and cash  flows for each of the years in the  three-year  period  ended
September  30, 2004,  and related  financial  statement  schedule,  incorporated
herein by  reference  in this  post-effective  amendment  No. 1 to  registration
statement on Form S-8 of ESCO Technologies Inc.

Our reports refer to a change in accounting  for the  consolidation  of variable
interest entities on July 1, 2003.


/s/ KPMG LLP
    KPMG LLP

St. Louis, Missouri
September 21, 2005