EXHIBIT 23.2







            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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
(Registration No. 333-113923), 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 (Registration No. 333-113923), as amended, and Form MHC-2,
as amended.


                                           /s/ Crowe Chizek and Company LLC

                                               Crowe Chizek and Company LLC

Oak Brook, Illinois
July 12, 2004