EXHIBIT 23.2

                              Accountants' Consent


The Board of Directors
Marco Community Bancorp, Inc.
Marco Island, Florida

We consent to the use of our report  dated  February  21,  2003,  related to the
balance sheet as of January 31, 2003, and the related  statements of operations,
changes in  stockholders'  deficit and cash flows for the period then ended, and
to the use of our name  under the  caption of  "Experts,"  in Form SB-2 of Marco
Community Bancorp, Inc. and any amendments thereto, as filed with the Securities
and Exchange Commission.

/s/ Hacker, Johnson & Smith PA
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HACKER, JOHNSON & SMITH PA
Tampa, Florida
March 5, 2003