Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Marlin Business Services Corp.:

We consent to the incorporation by reference in the registration statements of Marlin Business Services Corp: (No. 333-110378) on Form S-8, (file 333-128330) on Form S-3/A and (file 333-128329) on Form S-3/A, of our report dated March 11, 2005, with respect to the Marlin Business Services Corp. consolidated statements of operations, stockholders’ equity, and cash flows for the year ended December 31, 2004 which report appears in the December 31, 2006 annual report on Form 10-K of Marlin Business Services Corp.

KPMG LLP

Philadelphia, Pennsylvania

March 6, 2007

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