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Exhibit 23


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (File No. 33-78784) (1993 Equity Participation Plan) and Form S-8 (File No. 33-92648) (Deferred Compensation Plan) of Financial Security Assurance Holdings Ltd. of our report dated March 17, 2008, relating to the financial statements and financial statement schedule, which appears in this Form 10-K.

/s/  PRICEWATERHOUSECOOPERS LLP      
New York, New York
March 17, 2008
 



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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM