EXHIBIT 23.2 INDEPENDENT AUDITORS' CONSENT To the Board of Directors and Shareholders of Andrea Electronics Corporation 11-40 45th Road Long Island City, New York We consent to the incorporation by reference in this registration statement on Form S-8 of Andrea Electronics Corporation of our report dated February 2, 1995, appearing in the Annual Report on Form 10-K of Andrea Electronics Corporation for the year ended December 31, 1996 and to all references to our Firm included in this registration statement. RAICH ENDE MALTER LERNER & CO. Certified Public Accountants East Meadow, New York March 31, 1997