of Independent Registered Public Accounting Firm
consent to the incorporation by reference in the Registration Statement on Form
S-8 (File No. 333-149297, effective February 19, 2008) of Magyar Bancorp, Inc.
of our report dated December 21, 2009, relating to the consolidated financial
statements of Magyar Bancorp, Inc. and Subsidiary, which are included in the
Annual Report on Form 10-K of Magyar Bancorp, Inc. for the year ended September