EXHIBIT 23.2





            Consent of Independent Registered Public Accounting Firm


The Board of Directors
Vicon Industries, Inc.:


We consent to the  incorporation by reference in the Registration  Statements on
Form S-8 (Nos. 33-7892, 33-34349, 33-90038, 333-30097, 333-71410 and 333-116361)
and Form S-2 (No.  333-46841)  of Vicon  Industries,  Inc.  of our report  dated
January  14,  2004,  relating  to  the  consolidated   balance  sheet  of  Vicon
Industries,  Inc. and  subsidiaries  (the Company) as of September 30, 2003, and
the related consolidated statements of operations, shareholders' equity and cash
flows and related schedule for each of the fiscal years ended September 30, 2003
and 2002,  which report  appears in the September 30, 2004 annual report on Form
10-K of Vicon  Industries,  Inc. Our report  includes an  explanatory  paragraph
related to the Company's adoption of Statement of Financial Accounting Standards
No. 142, "Goodwill and Other Intangible Assets", effective October 1, 2002.



                                                          /s/ KPMG LLP


Melville, New York
January 11, 2005