Ion Geophysical (IOGPQ) 10-K2007 FY Annual report

Filed: 27 Feb 08, 12:00am

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New words: absolute, accordion, age, anamendment, approached, array, ASA, AutobahnTM, Bergen, bidding, breakthrough, bring, broader, broadly, character, Citibank, condensed, confidence, core, correlation, covenant, curative, daily, delineating, Deliverablesin, denied, device, DigiSTREAMER, discharging, discrimination, documentary, Dubai, economy, eismic, Euro, Eurodollar, exceed, exploit, exploitation, fabrication, faced, feedback, finer, floor, forFinancial, fundamental, geopolitical, harder, host, HTV, Hydro, identical, imminent, incumbent, Indonesia, influence, intercompany, ION, IRS, Kenya, lessen, Madagascar, marketwith, Merger, military, mining, NetTM, newest, Norsk, northeast, OCTIO, ofunanticipated, oilfield, onthe, OPEC, orthogonal, OtherIntangible, outfit, outfitting, particle, perception, perpetual, pilot, pinpoint, poorly, propagation, ratably, recession, reorganization, reorganize, RevenueRecognition, RTM, scale, sector, speed, StatoilHydro, stratigraphically, strength, Tanzania, target, theImpairment, thirty, top, Topic, trailing, unconverted, unemployment, user, valuable, weakened, willfully, withheld, withstand

Removed: acquirer, advertising, airgun, Alvin, amend, anisotropy, announcement, asserting, assumed, attained, awarding, backlog, bank, BHP, breach, Chinese, closer, comparative, conform, construct, custom, defective, designated, dimensional, discontinue, discovery, diversified, Edinburgh, emergence, enabled, enabling, expand, extended, extension, ExxonMobil, forward, hedged, identified, issuing, law, lead, negotiated, ordered, outsourcer, overruled, Paulsson, PGSI, precise, prepared, prompting, radio, refinancing, regulatory, repaid, repeatability, representative, repurchase, repurchased, request, retrievable, Russian, scrapped, sizeable, spacing, Statoil, streamline, sublease, suit, tangling, threat, transmission, unaudited, unpaid, untapped, voting, wholly

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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following Registration Statements:

(1)

Registration Statement (Form S-8 No. 33-54394) pertaining to the Input/Output, Inc. Amended 1990 Stock Option Plan and Amended and Restated 1991 Outside Directors’ Stock Option Plan,

(2)

Registration Statement (Form S-8 No. 33-46386) pertaining to the Input/Output, Inc. 1990 Restricted Stock Plan, 1990 Stock Option Plan and 1991 Directors’ Stock Option Plan,

(3)

Registration Statement (Form S-8 No. 33-85304) pertaining to the Input/Output, Inc. Amended 1990 Stock Option Plan and the Input/Output, Inc. Amended and Restated 1991 Outside Directors Stock Option Plan,

(4)

Registration Statement (Form S-8 No. 333-14231) pertaining to the Input/Output, Inc. 1996 Non-Employee Director Stock Option Plan,

(5)

Registration Statement (Form S-8 No. 333-24125) pertaining to the Input/Output, Inc. Employee Stock Purchase Plan,

(6)

Registration Statement (Form S-8 No. 333-80297) pertaining to the Input/Output, Inc. 1998 Restricted Stock Plan,

(7)

Registration Statement (Form S-8 No. 333-80299) pertaining to the Input/Output, Inc. Amended and Restated 1990 Stock Option Plan and the Input/Output, Inc. Amended and Restated 1996 Non-Employee Director Stock Option Plan,

(8)

Registration Statement (Form S-8 No. 333-36264) pertaining to the Input/Output, Inc. 2000 Restricted Stock Plan,

(9)

Registration Statement (Form S-8 No. 333-49382) pertaining to the Input/Output, Inc. 2000 Long-Term Incentive Plan,

(10)

Registration Statement (Form S-8 No. 333-60950) pertaining to the Input/Output, Inc. Non-Employee Directors’ Retainer Plan,

(11)

Registration Statement (Form S-8 No. 333-112677) pertaining to the Input/Output, Inc. 2003 Employee Stock Option Plan,

(12)

Registration Statement (Form S-8 No. 333-116355) pertaining to the GX Technology Corporation Employee Stock Option Plan,

(13)

Registration Statement (Form S-8 No. 333-117716) pertaining to the Input/Output, Inc. Concept Systems Employment Inducement Stock Option Program,

(14)

Registration Statement (Form S-8 No. 333-123831) pertaining to the Input/Output, Inc. GX Technology Corp. Employment Inducement Stock Option Program and the Input/Output, Inc. April 2005 Inducement Equity Program,

(15)

Registration Statement (Form S-8 No. 333-125655) pertaining to the Input/Output, Inc. 2004 Long-Term Incentive Plan,

(16)

Registration Statement (Form S-8 No. 333-135775) pertaining to the Input/Output, Inc. Second Amended and Restated Input/Output, Inc. 2004 Long-Term Incentive Plan,

(17)

Registration Statement (Form S-3 No. 333-112263) of Input/Output, Inc.,

(18)

Registration Statement (Form S-3 No. 333-115345) of Input/Output, Inc.,

(19)

Registration Statement (Form S-3 No. 333-123632) of Input/Output, Inc.,

(20)

Registration Statement (Form S-8 No. 333-145274) pertaining to the Third Amended and Restated Input/Output, Inc. 2004 Long-Term Incentive Plan, and

(21)

Registration Statement (Form S-3 No. 333-148235) of ION Geophysical Corporation (formerly known as Input/Output, Inc.).

of our reports dated February 27, 2008, with respect to the consolidated financial statements and schedule of ION Geophysical Corporation (formerly known as Input/Output, Inc.), and its subsidiaries and the effectiveness of internal control over financial reporting of ION Geophysical Corporation, included in this Annual Report (Form 10-K) for the year ended December 31, 2007.


			/s/ Ernst & Young LLP


Houston, Texas February 27, 2008

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