ESP Espey Manufacturing & Electronics

Filed: 10 Oct 05, 8:00pm
                                                                    Exhibit 23.2

            Consent of Independent Registered Public Accounting Firm

We consent to incorporation by reference in this Registration Statement on Form
S-8 of our report dated August 1, 2003 relating to the 2003 financial statements
of Espey Mfg. & Electronics Corp., which appears in Espey Mfg. & Electronics
Corp.'s Annual Report on Form 10-K for the year ended June 30, 2005.

/s/PricewaterhouseCoopers LLP
Albany, New York
October 10, 2005