<DOCUMENT>
<TYPE>EX-15.2
<SEQUENCE>74
<FILENAME>d759408_ex15-2.txt
<TEXT>
                                                                 Exhibit 15.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-127086  on Form F-3 of our report  dated  April 12,  2007,  relating  to the
consolidated financial statements of Top Tankers Inc. and subsidiaries appearing
in this  Annual  Report  on Form 20-F of Top  Tankers  Inc.  for the year  ended
December 31, 2006.

/s/ Deloitte
-------------------------
Deloitte., Hadjipavlou, Sofianos & Cambanis S.A.
Athens, Greece
April 20, 2007.
</TEXT>
</DOCUMENT>