Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption “Experts” and to the inclusion in the Pre-Effective Amendment No. 4 to the Registration Statement (Form S-1 No. 333-124950) and related Prospectus of United States Oil Fund, LP (formerly New York Oil ETF, LP) of our report dated November 8, 2005 on our audit of the financial statements of United States Oil Fund, LP as of September 30, 2005 (formerly New York Oil ETF, LP) and our report dated November 8, 2005 on our audit of the financial statements of Victoria Bay Asset Management, LLC as of September 30, 2005.

Eisner LLP

New York, New York
January 17, 2006