EXHIBIT 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statements (Form S-8 Nos. 333-140318 and 333-143503) pertaining to the 2006 Long-Term Incentive Plan of Alesco Financial Inc. and the Registration Statement (Form S-3 No. 333-45417) of the Company and in the related prospectuses of our report dated August 17, 2009, with respect to the consolidated financial statements and schedules of Alesco Financial Inc. and our report dated August 17, 2009 with respect to the effectiveness of Internal control over financial reporting of Alesco Financial Inc., included in this Current Report on Form 10-K/A dated August 17, 2009.
| /s/ ERNST & YOUNG LLP |
Philadelphia, Pennsylvania
August 17, 2009
