EXHIBIT 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-111029  on Form S-8 of Kaiser  Federal  Bank,  of our report dated April 11,
2008,  appearing in this Annual  Report on Form 11-K of the Kaiser  Federal Bank
Employees' Savings and Profit Sharing Plan for the year ended June 30, 2007.



                                       /s/ Crowe Chizek and Company LLP
                                       --------------------------------
                                       Crowe Chizek and Company LLP

Oak Brook, Illinois
April 11, 2008