EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS




American Business Financial Services, Inc.
Bala Cynwyd, PA

We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated September 21, 2001, relating to the
consolidated financial statements of American Business Financial Services, Inc.
and subsidiaries which is contained in that prospectus, and to the incorporation
in the Prospectus by reference of our report dated September 21, 2001, relating
to the consolidated financial statements appearing in the Company's Annual
Report on Form 10-K for the year ended June 30, 2001.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.





/s/ BDO Seidman, LLP

BDO Seidman, LLP
Philadelphia, PA
June 12, 2002