EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Western United Financial Corporation
registration statement on Form S-1 of our report dated October 18, 2006,
relating to the financial statements of Western United Financial Corporation (a
development stage company), as of October 17, 2006, and for the period from
September 29, 2006 (date of inception) through October 17, 2006. Our report
contains an explanatory paragraph regarding uncertainties as to the ability of
the Company to continue as a going concern. We also consent to the reference to
our Firm under the caption "Experts" in the Prospectus.

/s/ Vavrinek, Trine, Cay & Co., LLP

Rancho Cucamonga, California
October 27, 2006