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CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by
reference in the Registration Statement on Form S-8 pertaining to the Rofin
Sinar Technologies Inc. 2007 Incentive Stock Plan, of our report
dated November 28, 2008 (which report expresses an unqualified opinion and
includes an explanatory paragraph relating to the adoption of Financial
Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income
Taxes), to the consolidated financial statements and financial statement
schedule of Rofin-Sinar Technologies, Inc. and management’s report on the
effectiveness of internal control over financial reporting, appearing in this
Annual Report on Form 10-K of Rofin-Sinar Technologies Inc. for the year ended
September 30, 2008.
/s/
Deloitte & Touche LLP
Detroit,
Michigan
March 16,
2009