EXHIBIT 23.2









                         CONSENT OF INDEPENDENT AUDITORS

We consent to the use in the Application for Approval of a Minority Stock
Issuance by a Stock Holding Company Subsidiary of a Mutual Holding Company on
Form MHC-2 of Atlantic Coast Federal Corporation filed with the Office of Thrift
Supervision and in the Registration Statement on Form S-1 filed with the
Securities and Exchange Commission, of our report dated January 23, 2004 on the
consolidated financial statements of Atlantic Coast Federal Corporation
appearing in the prospectus which is part of the Application and Registration
Statement.

We also consent to the reference to our firm under the headings "Tax Effects of
the Stock Offering," "Legal and Tax Opinions" and "Experts" in the Registration
Statement on Form S-1.


                                            Crowe Chizek and Company LLC
Oak Brook, Illinois
March 19, 2004