Sigma Designs (SIGM) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

Accountants and Business Advisors Grant Thornton 

January 17, 2007

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re: Sigma Designs, Inc.  File No. 000-15116

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K/A of Sigma Designs, Inc. dated January 17, 2007, and agree with the statements concerning our Firm contained therein.

Very truly yours,

GRANT THORNTON LLP

150 Almaden Boulevard

Suite 600

San Jose, CA 95113

T 408.275.9000

F 408.275.0582

W www.grantthornton.com

Grant Thornton LLP

US member of Grant Thornton International