Exhibit 23


        Consent of Independent Registered Public Accounting Firm

     We hereby  consent to the  incorporation  by reference in the  Registration
Statements  on Form S-8 (Nos.  333-22553,  33-27417,  33-32224 and  33-17829) of
AmBase Corporation, of our report dated March 27, 2008 relating to the financial
statements and financial statement schedule of AmBase Corporation, which appears
in this Form 10-K.



/s/UHY LLP
New Haven, Connecticut
March 27, 2008