EXHIBIT 23.2



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  consent  to the  incorporation  by  reference  in this  Amendment  No.  1 to
Registration  Statement  on Form S-3 of Focus  Enhancements,  Inc. of our report
(which  expresses an unqualified  opinion and includes an explanatory  paragraph
regarding  the  uncertainty  of the  Company's  ability to  continue  as a going
concern)  dated October 24, 2003  (February 16, 2004, as to Note 2) with respect
to the consolidated  September 30, 2003 and 2002 financial  statements of Visual
Circuits,  Incorporated appearing in the current report on Form 8-K/A dated July
20,  2004 and to the  reference  to our Firm under the heading  "Experts"in  the
Prospectus, which is part of this Registration Statement.


MCGLADREY & PULLEN LLP



Minneapolis, Minnesota
January 26, 2005




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