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Exhibit
23.2
Consent
of Independent Registered Public Accounting Firm
The
Board
of Directors and Shareholders
CSP
Inc.
and Subsidiaries
We
consent to the use of our report dated February 20, 2007 with respect to the
consolidated balance sheet of CSP Inc. and subsidiaries as of September 30,
2006, and the related consolidated statements of operations, shareholders’
equity and comprehensive income (loss) and cash flows for each of the years
in
the two-year period ended September 30, 2006 which included an explanatory
paragraph regarding the adoption of Statement of Financial Accounting Standards
No. 123 (R), “Share-Based
Payment”,
which
report appears in the September 30, 2007, annual report on Form 10-K of CSP
Inc.
incorporated herein by reference.
/s/
KPMG
LLP
Boston,
Massachusetts
May
19,
2008