Consent of Independent Registered Public Accounting Firm

Board of Directors and Shareholders
GraphOn Corporation


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-119402, 333-107336, 333-88255 and 333-40174) of
GraphOn Corporation of our report dated February 23, 2004, relating to the
consolidated financial statements, which appears in this Form 10-K. We also
consent to the incorporation by reference of our report dated February 23, 2004,
relating to the financial statement schedule, which appears in this Form 10-K.
Our report on the consolidated financial statements contains an explanatory
paragraph regarding the Company's ability to continue as a going concern.



/s/ BDO Seidman, LLP
BDO Seidman, LLP
San Jose, California

April 12, 2005