EX-23.2 4 co726419-ex23_2.txt CONSENT OF INDEPENDENT ACCOUNTING Exhibit 23.2 Consent of Independent Registered Public Accounting Firm We consent to the reference to our firm under the caption "Experts" in the Registration Statement (Form S-8 No. 333-____) pertaining to the 2005 Omnibus Long-Term Incentive Stock Option Plan of Cosi, Inc. and to the incorporation by reference therein of our report dated March 18, 2004 (except for Note 1, as to which the date is March 14, 2005), with respect to the consolidated financial statements for the year ended December 29, 2003, of Cosi, Inc, included in its Annual Report (Form 10-K) for the year ended January 2, 2006, filed with the Securities and Exchange Commission. /s/ Ernst & Young LLP New York, New York March 29, 2006