EXHIBIT 23.2
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              CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

         We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement on Form S-3 of our reports
dated February 4, 2005, relating to the consolidated financial statements of
Encore Capital Group, Inc. and the effectiveness of Encore Capital Group, Inc.'s
internal control over financial reporting appearing in Encore Capital Group,
Inc.'s Annual Report on Form 10-K for the year ended December 31, 2004, included
in the 2004 Annual Report on Form 10-K for Triarc Companies, Inc. and to the
reference to us under the heading "Experts" in the Prospectus, which is part of
this Registration Statement.


/s/ BDO SEIDMAN, LLP

Costa Mesa, California
August 23, 2005