CGE Energy (CGEI) SB-2 Registration of securities for small business issuer

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

McKenzie Bay International, Ltd.

Farmington Hills, Michigan

We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated December 20, 2005, relating to the consolidated financial statements of McKenzie Bay International, Ltd. which is contained in that Prospectus.  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.

/s/

BDO Seidman, LLP

Grand Rapids, Michigan

May 12, 2006