Exhibit 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the registration statements, as enumerated below, of our reports dated
March 10, 2011, relating to the consolidated financial statements of Santander Holdings USA, Inc., and the
effectiveness of the Santander Holdings USA, Inc.s internal controls over financial reporting, included in the Annual
Report on Form 10-K of Santander Holdings USA, Inc. for the year ended December 31, 2010.  (1)
    
    Registration Statement (Form S-8 No. 33-29038) pertaining to the Sovereign Bancorp, Inc. Retirement Plan,  (2)
    
    Registration Statement (Form S-8 No. 33-78474) pertaining to the Sovereign Bancorp, Inc. 1993 Stock Option Plan,  (3)
    
    Registration Statement (Form S-8 No. 333-05309) pertaining to the Sovereign Bancorp, Inc. 1996 Stock Option Plan,  (4)
    
    Registration Statement (Form S-8 No. 333-64530) pertaining to the Sovereign Bancorp, Inc. 2001 Stock Incentive
Plan,  (5)
    
    Registration Statement (Form S-8 No. 333-112825) pertaining to the First Essex Bancorp, Inc. 1987 Stock Option
Plan, the First Essex Bancorp, Inc. 1997 Stock Incentive Plan, and the First Essex Bancorp, Inc. 2002 Stock
Incentive Plan,  (6)
    
    Registration Statement (Form S-8 No. 333-115528) pertaining to the Sovereign Bancorp, Inc. Employee Stock
Purchase Plan, the Sovereign Bancorp, Inc. 2004 Broad-Based Stock Incentive Plan and the Sovereign Bancorp, Inc.
Bonus Recognition and Retention Plan,  (7)
    
    Registration Statement (Form S-8 No. 333-117621) pertaining to the Seacoast Financial Services Corporation 2003
Stock Incentive Plan, the Seacoast Financial Services Corporation 1999 Stock Incentive Plan, the Abington Bancorp,
Inc. 2000 Incentive and Nonqualified Stock Option Plan, the Abington Bancorp, Inc. 1997 Incentive and Nonqualified
Stock Option Plan, the Abington Bancorp, Inc. 1986 Incentive and Nonqualified Stock Option Plan and the
Massachusetts Fincorp, Inc. 1999 Stock-Based Incentive Plan,  (8)
    
    Registration Statement (Form S-8 No. 333-122274) pertaining to the Waypoint Financial Corp. Retirement Savings
Incentive Plan, the Waypoint Financial Corp. 2001 Stock Option Plan, the Harris Financial, Inc. 1999 Incentive
Stock Option Plan, the Harris Financial, Inc. 1999 Stock Option Plan for Outside Directors, the York Financial
Corp. 1997 Stock Option and Incentive Plan, the Harris Savings Bank 1996 Incentive Stock Option Plan, the York
Financial Corp. 1995 Non-Qualified Stock Option Plan for Directors, the Harris Savings Bank 1994 Incentive Stock
Option Plan, the Harris Savings Bank 1994 Stock Option Plan for Outside Directors, and the York Financial Corp.
Non-Incentive Stock Option Plan for Directors,  (9)
    
    Registration Statement (Form S-8 No. 333-134976) pertaining to the Independence Community Bank Corp. 2005 Stock
Incentive Plan and Trust  (10)
    
    Registration Statement (Form S-4 No. 333-130060) of Sovereign Bancorp, Inc.  (11)
    
    Registration Statement (Form S-3 No. 333-143515) of Sovereign Bancorp, Inc., and  (12)
    
    Registration Statement (Form S-8 No. 333-144700) pertaining to the Sovereign Bancorp, Inc. 2006 Non-Employee
Director Compensation Plan /s/ Deloitte & Touche LLP Philadelphia, Pennsylvania

March 10, 2011