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 from June 1, 2002
(date of  inception)  to January 31, 2003,  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
April 10, 2003