Exhibit 23.2

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the following J. Alexander's
Corporation Registration Statements:

a)    Form S-8 Registration Statement (No. 333-124097) pertaining to the 2004
      Equity Incentive Plan, filed on April 15, 2005;

b)    Form S-8 Registration Statement (No. 333-40556) pertaining to the Employee
      Stock Incentive Plan, filed on June 30, 2000;

c)    Form S-8 Registration Statement (No. 333-91431) pertaining to the J.
      Alexander's Corporation 1999 Loan Program, filed on November 22, 1999;

d)    Form S-8 Registration Statement (No. 333-49393) pertaining to the 1994
      Employee Stock Incentive Plan, filed on April 3, 1998;

e)    Form S-8 Registration Statement (No. 33-77476) pertaining to the 1994
      Employee Stock Incentive Plan, filed on April 6, 1994;

f)    Form S-8 Registration Statement (No. 33-39870) pertaining to the 1990
      Stock Option Plan for Outside Directors, filed on April 9, 1991;

g)    Form S-8 Registration Statement (No. 2-78139) pertaining to the 1982
      Employee Stock Purchase Plan, filed on June 25, 1982;

of our report dated February 20, 2004, except for the last paragraph of Note A,
as to which the date is May 17, 2004, with respect to the consolidated financial
statements and schedule of J. Alexander's Corporation included in the Annual
Report (Form 10-K) for the year ended January 1, 2006.

/s/ Ernst & Young LLP

Nashville, Tennessee
March 31, 2006