Exhibit 23.2



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



TO THE BOARD OF DIRECTORS AND SHAREHOLDERS OF GRAPHON CORPORATION


We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement of our report dated  February 23, 2004,  relating to the
consolidated financial statements of GraphOn Corporation,  which is contained in
that  Prospectus,  and of our report dated  February  23, 2004,  relating to the
schedule,  which is  contained  in Part II of the  Registration  Statement.  Our
report  on  the  consolidated   financial  statements  contains  an  explanatory
paragraph regarding the Company's ability to continue as a going concern.



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



/s/ BDO Seidman, LLP
San Jose, CA

May 5, 2005