Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement  of our report  dated  March 29,  2005,  relating to the
consolidated  financial  statements and financial  statement schedule of GraphOn
Corporation, which is contained in that Prospectus.

We also  consent  to the  reference  to us under the  caption  "Experts"  in the
Prospectus.



/s/ Macias Gini & Company LLP
Macias Gini & Company LLP
Sacramento, California

May 9, 2005






                         CONSENT OF INDEPENDENT AUDITOR



We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement  of our report  dated  April 17,  2005,  relating to the
financial statements of Network Engineering  Software,  Inc., which is contained
in that Prospectus.

We also  consent  to the  reference  to us under the  caption  "Experts"  in the
Prospectus.



/s/ Macias Gini & Company LLP
Macias Gini & Company LLP
Sacramento, California

May 9, 2005