Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (File No. 333-65204) of the Onyx Acceptance Corporation of our report dated June 11, 2003, relating to the financial statements of the Onyx Acceptance Corporation 401(k) Savings Plan, which appears in this form 11-K.

Kushner, Smith, Joanou & Gregson, LLP

Orange County, California
November 30, 2004

Kushner, Smith, Joanou & Gregson, LLP

8105 Irvine Center Dr.       n      Suite 1000       n      Irvine California 92618       n      949-261-2808       n      FAX 949-261-0188