Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
We consent to the use of our report dated September 22, 2008, with respect to the consolidated balance sheets of Silicon Graphics, Inc. as of June 27, 2008 (Successor Company) and June 29, 2007 (Successor Company) and the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows for the year ended June 27, 2008 (Successor Company), the nine months ended June 29, 2007 (Successor Company), the three months ended September 29, 2006 (Predecessor Company), and the year ended June 30, 2006 (Predecessor Company), and the related financial statement schedule, which report is incorporated by reference in the Form S-8 of Silicon Graphics International Corp. to be filed on or about March 31, 2010.
As discussed in Note 24 to the consolidated financial statements, on September 19, 2006, the United States Bankruptcy Court for the Southern District of New York confirmed the Company’s Plan of Reorganization (the Plan). The Confirmation Order became a final order on September 29, 2006 and the Company emerged from Chapter 11 on October 17, 2006. In connection with its emergence from Chapter 11, the Company adopted fresh-start reporting pursuant to Statement of Position 90-7,Financial Reporting by Entities in Reorganization Under the Bankruptcy Code as of September 29, 2006 as further described in Note 3 to the consolidated financial statements. As a result, the consolidated financial statements of the Successor Company are presented on a different basis than those of the Predecessor Company and, therefore, are not comparable in all respects.
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| /s/ KPMG LLP |
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| Mountain View, CA |
| March 30, 2010 |
