Exhibit 23.2


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-44254 on Form S-8 of Syms Corp of our report dated April 24, 2003, appearing
in this Annual Report on Form 10-K of Syms Corp for the year ended  February 26,
2005.

/s/ Deloitte & Touche LLP
Parsippany, New Jersey

May 20, 2005