Consent
of Independent Registered Public Accounting Firm
We
consent to the use in this Registration Statement on Form S-8 of CSP, Inc.
and
Subsidiaries of our report dated December 21, 2007 relating to our audit
of the
consolidated financial statements
included
in the Annual Report on Form 10-K of CSP, Inc. and Subsidiaries for the year
ended September 30, 2007.
/s/
McGladrey & Pullen, LLP
Burlington,
Massachusetts
May
19,
2008