23.2 Consent of Michael T. Studer, CPA P.C., Independent Auditor
Michael T. Studer, CPA P.C.,
18 East Sunrise Highway, Suite 311
Freeport New York,
(516) 378-1000
CONSENT OF INDEPENDENT AUDITORS
We consent to the inclusion in this Registration Statement on Form SB-2 of our report dated January 14, 2008, with respect to the audit of the financial statements of XIOM Corp. for the fiscal year ended September 30, 2007. We also consent to the reference of our firm under the “Experts” and “Summary Financial Information” in the prospectus.
/s/ Michael T. Studer, CPA P.C.
Michael T. Studer, CPA P.C.
January 25, 2008