Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated February 15, 2024, relating to the financial statements of Coinbase Global, Inc. and the effectiveness of Coinbase Global, Inc.’s internal control over financial reporting appearing in the Annual Report on Form 10-K of Coinbase Global, Inc. for the year ended December 31, 2023.
/s/ Deloitte & Touche LLP
San Francisco, California
February 15, 2024