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New words:
CPE, derecognize, effort, GAP, Jiangsu, overdue, showed
Removed:
actively, comparative, listed, priced, shifting
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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-108817, 333-92340, 333-84710, 333-44548, 333-60150, 333-120564, 333-127850 and 333-136551) of UTStarcom, Inc. of our report dated October 10, 2007, relating to the financial statements, financial statement schedules, management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, which appears in UTStarcom, Inc.’s Annual Report on Form 10-K for the year ended December 31, 2006.
/s/ PricewaterhouseCoopers LLP
San Jose, California
October 19, 2007