Exhibit 23.1


      Consent of Independent Registered Public Accounting Firm


The Board of Directors
Financial Federal Corporation:


We consent to the incorporation by reference in the registration
statements (Nos. 333-139318 and 333-50962) on Form S-8 of Financial
Federal Corporation of our reports dated September 22, 2009, with
respect to the consolidated balance sheets of Financial Federal
Corporation and subsidiaries as of July 31, 2009 and 2008, and the
related consolidated statements of income, changes in stockholders'
equity, and cash flows for each of the years in the three-year
period ended July 31, 2009, and the effectiveness of internal
control over financial reporting as of July 31, 2009, which reports
appear in the July 31, 2009 annual report on Form 10-K of Financial
Federal Corporation.


/s/ KPMG LLP


New York, New York
September 22, 2009