Exhibit 23.2

          Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-8 No. 333-____) pertaining to the 2005 Omnibus
Long-Term Incentive Stock Option Plan of Cosi, Inc. and to the incorporation by
reference therein of our report dated March 18, 2004 (except for Note 1, as to
which the date is March 14, 2005), with respect to the consolidated financial
statements for the year ended December 29, 2003, of Cosi, Inc, included in its
Annual Report (Form 10-K) for the year ended January 2, 2006, filed with the
Securities and Exchange Commission.

                                                /s/ Ernst & Young LLP

New York, New York

March 29, 2006