Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors
InPhonic, Inc. and Subsidiaries:
We consent to the incorporation by reference in the registration statement (No. 333-123601) on Form S-8 of InPhonic, Inc. and Subsidiaries (the “Company”) of our reports dated March 8, 2005, except as to note 1(c) and note 4, which are as of March 16, 2006, with respect to the consolidated balance sheet of the Company as of December 31, 2004, and the related consolidated statements of operations, stockholders’ equity (deficit) and cash flows for each of the years in the two-year period ended December 31, 2004, and the related financial statement schedule, which reports appear in the December 31, 2005, annual report on Form 10-K of the Company.
Our reports refer to the adoption of the provisions of Emerging Issues Task Force Issue No. 00-21, “Accounting for Revenue Arrangements with Multiple Deliverables”, effective July 1, 2003 and the provisions of Statement of Financial Accounting Standards (“SFAS”) No. 142, “Goodwill and Other Intangible Assets,” effective January 1, 2002.
McLean, Virginia
March 16, 2006
