Quebec S-B Registration of securities for foreign governments

Exhibit 23.2

[Letterhead of Norton Rose Fulbright Canada LLP]

We hereby consent to the reference to us under the captions “Description of the Securities – Debt Securities –Canadian Taxes on Debt Securities” and “Validity of the Securities” in the Prospectus constituting Part I of the Registration Statement of Québec with which this consent is filed.

By giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission.

Yours very truly,

/s/ Norton Rose Fulbright Canada LLP

Norton Rose Fulbright Canada LLP is a limited liability partnership established in Canada.

Norton Rose Fulbright Canada LLP, Norton Rose Fulbright LLP, Norton Rose Fulbright Australia, Norton Rose Fulbright South Africa Inc and Norton Rose Fulbright US LLP are separate legal entities and all of them are members of Norton Rose Fulbright Verein, a Swiss verein. Norton Rose Fulbright Verein helps coordinate the activities of the members but does not itself provide legal services to clients. Details of each entity, with certain regulatory information, are at nortonrosefulbright.com.