Exhibit 23




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




American Business Financial Services, Inc.
Philadelphia, PA

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 of American Business Financial Services, Inc. (File number
333-82127) of our report dated June 4, 2004, relating to the annual report of
the American Business Credit Inc. 401(k) Plan appearing in Form 11-K for the
year ended December 31, 2003.

/s/ BDO Seidman, LLP
BDO Seidman, LLP
Philadelphia, PA
June 28, 2004