EXHIBIT 23.2 Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in Registration Statement No. 333-25363 and Registration Statement No. 333-67836 of Ark Restaurants Corp. on Form S-8 of our report dated December 27, 2004, appearing in this Annual Report on Form 10-K of Ark Restaurants Corp. for the year ended October 2, 2004. /s/ J.H.Cohn LLP - ------------------------- New York, New York December 29, 2004