Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
BMB Munai, Inc.
202 Dostyk Ave. 4th floor, Almaty
Kazakhstan 050051
We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated June 26, 2006, relating to the consolidated financial statements of BMB Munai, Inc. for the years ended March 31, 2006 and March 31, 2005, which appears in the Annual Report on Form 10-K of BMB Munai, Inc. for the year ended March 31, 2007.
We also consent to the reference to us in the “Experts” section of the Prospectus.
Managing partner,
General Director
<<BDO Kazakhstanaudit>> LLP | S.Kh. Koshkimbayev |
Almaty, Kazakhstan
October 18, 2007