The following two Exhibits (Exhibit 23.2 and Exhibit 23.3) are letters of
consent from our auditor for the inclusion of their Independent Auditor's
Reports and for the reference to their Firm under the caption "Experts" in the
Prospectus which is a part of the Registration Statement filed by Ministry
Partners Investment Corporation on November 19, 1997.
TURNER, WARREN, HWANG & C0NRAD
ACCOUNTANCY CORPORATION
100 NORTH FIRST STREET SUITE 202
BURBANK, CALIFORNIA 991502
GARY W TURNER, CPA (818) 955-9537
JUDITH M WARREN, CPA (562) 435-2826
WALTER Y HWANG, CPA
DAVID A CONRAD, CPA FAX (818) 955-8416
To whom it may concern:
We hereby consent to the inclusion of our Independent Auditor's Report
for the transitional year ended December 31, 1996 of Ministry Partners
Corporation in this Registration Statement on Form SB-2 and to the
reference to our Firm under the caption "Experts" in the Prospectus
which is a part of such Registration Statement.
/s/ Turner, Warren, Hwang & Conrad
TURNER, WARREN, HWANG & CONRAD
ACCOUNTANCY CORPORATION
Burbank, California
November 26, 1997
TURNER, WARREN, HWANG & C0NRAD
ACCOUNTANCY CORPORATION
100 NORTH FIRST STREET SUITE 202
BURBANK, CALIFORNIA 991502
GARY W TURNER, CPA (818) 955-9537
JUDITH M WARREN, CPA (562) 435-2826
WALTER Y HWANG, CPA
DAVID A CONRAD, CPA FAX (818) 955-8416
To whom it may concern:
We hereby consent to the inclusion of our Independent Auditor's Report
for the fiscal year ended September 30, 1996 of Ministry Partners
Corporation in this Registration Statement on Form SB-2 and to the
reference to our Firm under the caption "Experts" in the Prospectus
which is a part of such Registration Statement.
/s/ Turner, Warren, Hwang & Conrad
TURNER, WARREN, HWANG & CONRAD
ACCOUNTANCY CORPORATION
Burbank, California
November 26, 1997
