EXHIBIT 23.2


            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Carver Bancorp, Inc.:

We consent to the  incorporation  by reference in the annual report on Form 10-K
of Carver  Bancorp,  Inc.  and  subsidiaries  of our report  dated June 29, 2006
relating  to the  consolidated  statements  of  financial  condition  of  Carver
Bancorp,  Inc. and  subsidiaries  as of March 31, 2006 and 2005, and the related
consolidated   statements  of  income,   changes  in  stockholders'  equity  and
comprehensive  income,  and cash  flows for each of the years in the  three-year
period ended March 31, 2006,  which report  appears in the March 31, 2006 annual
report on Form 10-K of Carver Bancorp, Inc. and subsidiaries.

KPMG LLP
New York, New York
June 29, 2006