EXHIBIT  23.2

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

We  consent  to the inclusion in this Registration Statement of Walker Financial
Corporation  on  Form  SB-2,  Amendment  # 1 (File No. 333-132902) of our report
dated March 17, 2006 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 ofWalker Financial Corporation as of December
31,  2005  and  for  the  years  ended  December 31, 2005 and 2004, 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

Marcum  &  Kliegman  llp
New  York,  New  York
May  4,  2006