Consent of Independent Registered Public Accounting Firm
Smart Online, Inc.
Durham, North Carolina
We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-8 of our report dated February 28, 2005, relating to the financial statements, appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2004. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.
We also consent to the reference to us under the caption “Experts” in the Prospectus.
BDO Seidman, LLP
High Point, North Carolina
May 3, 2005
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