EXHIBIT 23.2
                         ESPEY MFG. & ELECTRONICS CORP.
                               Consent of KPMG LLP



            Consent of Independent Registered Public Accounting Firm


The Board of Directors
Espey Mfg. & Electronics Corp.:

We consent to the incorporation by reference in the registration  statement (No.
333-128922)  on Form S-8 of Espey Mfg. &  Electronics  Corp. of our report dated
August  12,  2005,  with  respect  to  the  statements  of  income,  changes  in
stockholders'  equity and cash flows of Espey Mfg. & Electronics  Corp.  for the
year ended June 30,  2005,  which  report  appears in the June 30,  2006  annual
report on Form 10-KSB of Espey Mfg. & Electronics Corp.

/s/ KPMG LLP

Albany, New York
September 21, 2006


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