EXHIBIT 23.2

                           Consent of BDO Seidman LLP




Consent of Independent Certified Public Accountants



American Business Financial Services, Inc.
Philadelphia, Pennsylvania

We hereby consent to the incorporation by reference in the Form S-8 Registration
Statement filed on September 29, 1998, File No. 333-64655, the Form S-8
Registration Statement filed on July 1, 1999, File No. 333-82127, the Form S-8
Registration Statement filed May 26, 2000, File No. 333-37944 and the Form S-8
Registration Statement filed May 3, 2002, File No. 333-87598 of our report dated
August 29, 2003, except for Note l, Business Conditions, and Note 9, which are
as of September 22, 2003, relating to the consolidated financial statements of
American Business Financial Services, Inc. appearing in the Company's Annual
Report on Form 10-K/A for the year ended June 30, 2003.





                                                 /s/ BDO Seidman, LLP
                                                 ----------------------
                                                     BDO Seidman, LLP


Philadelphia, Pennsylvania
December 9, 2003