EXHIBIT 23.2

                           [MOSS ADAMS LLP LETTERHEAD]




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in Amendment No. 1 to the
Registration Statement on Form S-4 of Umpqua Holdings Corporation (Umpqua) of
our report dated March 14, 2006, with respect to the consolidated balance sheet
of Umpqua as of December 31, 2005, and the related consolidated statements of
income, changes in shareholders' equity, and cash flows for the year ended
December 31, 2005, and in our same report, with respect to Umpqua management's
assessment of the effectiveness of internal control over financial reporting and
the effectiveness of internal control over financial reporting appearing in the
Annual Report on Form 10-K of Umpqua for the year ended December 31, 2005, and
to the reference to us under the heading "Experts" in the Prospectus, which is
part of the Registration Statement.

/s/ MOSS ADAMS LLP

Portland, Oregon
April 12, 2006


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