Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of Directors
Oriental Financial Group Inc.:

We consent to the incorporation by reference in this registration statement on Form S-3 of Oriental Financial Group Inc. (the Group) of our report dated July 16, 2010, with respect to the Statement of Assets Acquired and Liabilities Assumed by Oriental Bank and Trust (a wholly owned subsidiary of Oriental Financial Group Inc.), pursuant to the Purchase and Assumption Agreement, dated April 30, 2010, which report appears in the Amendment No. 1 to the Current Report on Form 8-K/A of Oriental Financial Group Inc. and to the reference to our firm under the heading “Experts” in the registration statement.

/s/ KPMG LLP

San Juan, Puerto Rico

September 16, 2010