EXHIBIT 23.2

                       [Rowles & Company, LLP letterhead]

The Board of Directors
AmericasBank Corp.
Towson, Maryland

                         Consent of Independent Auditors

         We consent to the reference to our firm under the caption "Experts" in
the registration statement of AmericasBank Corp. on Form SB-2 and to the
incorporation of our report dated March 5, 2003, on our audit of the
consolidated financial statements of AmericasBank Corp. as of December 31, 2002
and 2001 and for the years then ended.

                                         /s/ Rowles & Company, LLP

                                         Rowles & Company, LLP

Towson, Maryland
December 2, 2003