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EXHIBIT 23.2

Deloitte® Deloitte & Touche LLP
Stamford Harbor Park
333 Ludlow Street
P.O. Box 10098
Stamford, CT 06902-4982
USA
Tel +1 203 708-4000
Fax +1 203 708-4797
www.deloitte.com

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement of Valero Energy Corporation on Form S-4 of our reports dated March 1, 2005, relating to the financial statements and financial statement schedules of Premcor Inc., and management's report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of Premcor Inc. for the year ended December 31, 2004 and to the reference to us under the heading "Experts" in the Prospectus, which is a part of this Registration Statement.

/s/ Deloitte & Touche LLP

May 16, 2005

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EXHIBIT 23.2