Exhibit 23-2

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Paychex, Inc. 2002 Stock Incentive Plan (as amended and restated effective October 12, 2005) of Paychex, Inc. of our reports dated July 8, 2005, with respect to the consolidated financial statements and schedule of Paychex, Inc. included in its Annual Report (Form 10-K) for the year ended May 31, 2005, Paychex, Inc.’s management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of Paychex, Inc. filed with the Securities and Exchange Commission.

		/s/ Ernst & Young LLP
November 7, 2005 Cleveland, Ohio