EXHIBIT 23.2

            Consent of Independent Registered Public Accounting Firm

We  consent to the  reference  to our firm under the  caption  "Experts"  in the
Post-Effective Amendment No. 1 on Form S-8 to the Registration Statement on Form
S-4 of Valero  Energy  Corporation  and  subsidiaries  for the  registration  of
7,109,195  shares of its  common  stock and to the  incorporation  by  reference
therein of our report  dated March 11, 2004,  with  respect to the  consolidated
financial  statements of Valero Energy Corporation included in its Annual Report
(Form 10-K) for the year ended December 31, 2004,  filed with the Securities and
Exchange Commission.

/s/ Ernst & Young LLP

San Antonio, Texas
August 31, 2005