Exhibit 23.8
Consent of Independent Registered Public Accounting Firm
We consent to the reference to our firm under the caption "Experts" in the Registration Statement on Form F-4 and related Prospectus of Banco Santander, SA for the registration Santander Finance Preferred, S.A. Unipersonal 10.5% Non-Cumulative Series Guaranteed Preferred Securities and to the incorporation by reference therein of our reports dated March 17, 2009, with respect to the consolidated financial statements of Sovereign Bancorp, Inc., and the effectiveness of internal control over financial reporting of Sovereign Bancorp, Inc., included its Annual Report (Form 10-K) for the year ended December 31, 2008, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
July 8, 2009
Philadelphia, Pennsylvania
