EXHIBIT 23.2

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
             -------------------------------------------------------



We  consent  to the inclusion in this Registration Statement of Walker Financial
Corporation  on  Form SB-2 of our report dated February 17, 2005, which includes
an  explanatory  paragraph  as  to  the Company's ability to continue as a going
concern  with  respect to our audits of the consolidated financial statements of
Walker  Financial  Corporation  as  of December 31, 2004 and for the years ended
December  31,  2004  and  2003, which report appears in the Prospectus, which is
part  of  this  Registration  Statement. We also consent to the reference to our
Firm  under  the  heading  "Experts"  in  such  Prospectus.



/s/  Marcum  &  Kliegman  llp

New  York,  New  York
January  11,  2006