EXHIBIT 23


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM





The Board of Directors
FirstFed Financial Corp.:





We consent to  incorporation  by reference in the  registration  statements (No.
333-33463;033-63207) on Form S-8 of FirstFed Financial Corp. of our report dated
January  28,  2004,  relating  to the  consolidated  balance  sheet of  FirstFed
Financial  Corp.  and  subsidiary  as of  December  31,  2003,  and the  related
consolidated  statements  of income,  changes in  stockholders'  equity and cash
flows for each of the years in the  two-year  period  ended  December  31, 2003,
which  report  appears in the  December  31, 2004 annual  report on Form 10-K of
FirstFed Financial Corp.


                                    KPMG LLP





Los Angeles, California
March 10, 2005