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Exhibit
23.2
CONSENT
AND REPORT ON SCHEDULES
OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the
Board of Directors
e.Digital
Corporation
San
Diego, California
We
consent to the use in this Registration Statement on Form S-1 of e.Digital
Corporation of our report dated June 11, 2007 relating to our audits of the
consolidated financial statements, which includes an emphasis paragraph relating
to an uncertainty as to the Company’s ability to continue as a going concern,
appearing in the Prospectus, which is part of this Registration Statement,
and
of our report dated June 11, 2007, relating to the financial statement schedules
appearing elsewhere in this Registration Statement.
We
also
consent to the reference to our firm under the captions “Experts” in such
Prospectus.