EXHIBIT 23.4
CONSENT OF INDEPENDENT AUDITOR
We consent to the incorporation by reference in Registration Statements Nos.333-131758,333-129501,333-124998 onForm S-3 and in Registration Statements Nos.333-132479,333-108363, and333-108362 onForm S-8 of Syntax-Brillian Corporation of (i) our report dated May 17, 2005 on the financial statements of Vivitar France for the year ended December 31, 2004 and (ii) our report dated April 1, 2004 on the financial statements of Vivitar France for the year ended December 31, 2003, each appearing in this Amendment No. 2 to the Current Report onForm 8-K of Syntax-Brillian Corporation.
Neuilly, France
March 30, 2007
Delotite & Associes
/s/ Giancarlo RANDAZZO
Giancarlo RANDAZZO