[EXHIBIT 23.2]

                CONSENT OF INDEPENDENT REGISTERED
                     PUBLIC ACCOUNTING FIRM


We consent to the use of our report in the Registration Statement
on  Form  S-1  of  Aegean Earth and Marine  Corporation  and  the
related prospectus (No. 333-______) of our report dated April 16,
2008,  except  as to Note 11 as to which the date  is  April  21,
2008,  with  respect to the financial statements of Aegean  Earth
and  Marine Corporation as of December 31, 2007 and 2006, and for
the  year  ended  December 31, 2007, the  period  from  inception
(March  10,  2006) through December 31, 2006, and the  cumulative
period from inception (March 10, 2006) through December 31, 2007.
We  also  consent to the reference to our Firm under the  Caption
"Experts" in such Registration Statement and related Prospectus.

PMB Helin Donovan, LLP


/s/ PMB Helin Donovan, LLP
- --------------------------
Houston, Texas
April 23, 2008