Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in Post-Effective Amendment No. 1 to Form S-1 on Form S-3 Registration Statement (No. 333-146254) of our report dated June 1, 2007, relating to the consolidated financial statements of Meade Instruments Corp. and subsidiaries, appearing in the Annual Report on Form 10-K for the year ended February 28, 2007. We also consent to the reference to us under the heading “Experts” in the Prospectus which is a part of such Post-Effective Amendment No. 1.
| /s/ MOSS ADAMS LLP |
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| Irvine, California |
| December 17, 2007 |