Exhibit 23.2





                        Consent of Independent Registered
                             Public Accounting Firm





The Board of Directors
First Federal Banc of the Southwest, Inc.


We consent to the  incorporation  by reference in the current report on Form S-8
of First Federal Banc of the Southwest of our report dated July 30, 2004, except
for note 19,  as to which the date is  August  25,  2004,  with  respect  to the
consolidated  statements of condition of GFSB Bancorp, Inc. and subsidiary as of
June 30, 2004 and 2003, and the related consolidated  statements of earnings and
comprehensive  earnings,  stockholders'  equity  and cash  flows for each of the
years in the two-year  period ended June 30, 2004,  which report  appears in the
June 30, 2004 annual report on Form 10-KSB of GFSB Bancorp, Inc. incorporated by
reference herein.


/s/ Neff & Ricci LLP


Albuquerque, New Mexico
September 12, 2005