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, as amended, of Atlantic Coast Federal Corporation filed with the
Office of Thrift Supervision and in the Registration Statement on Form S-1, as
amended, 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, as amended, and Form MHC-2, as amended.



                                        /s/ Crowe Chizek and Company LLC
                                        Crowe Chizek and Company LLC
Oak Brook, Illinois
April 27, 2004