EXHIBIT 23.2

                            [BDO SEIDMAN, LLP LOGO]


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS


American Business Financial Services, Inc.
Philadelphia, Pennsylvania

We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated October 8, 2004, 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 October 8,
2004, relating to the consolidated financial statements and schedules of
American Business Financial Services, Inc. appearing in the Company's Annual
Report on Form 10-K for the year ended June 30, 2004.

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


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

Philadelphia, Pennsylvania
October 15, 2004