Exhibit 23.3
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption of “Experts” in Amendment No. 1 to the Registration Statement (Form S-3) and related Prospectus of Alesco Financial Inc. (formerly Sunset Financial Resources, Inc. (“Sunset”)) for the registration of $140,000,000 7.625% Contingent Convertible Senior Notes due 2027 (the “Notes”) and up to 14,659,680 shares of its common stock issuable upon conversion of the Notes and to the incorporation of our report dated March 22, 2005, with respect to the consolidated financial statements and schedules of Sunset as of December 31, 2004, and for the year ended December 31, 2004 and the period beginning October 6, 2003 and ended December 31, 2003, included in its Annual Report on Form 10-K for the year ended December 31, 2005, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Jacksonville, Florida
September 28, 2007
