EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

The Board of Directors
GraphOn Corporation

We hereby consent to the use of our report, in the Registration Statement on 
Form S-4, dated February 25, 1999, relating to the balance sheets of GraphOn 
Corporation (the Company) as of December 31, 1998 and 1997, and the related 
statements of operations and comprehensive income, stockholders' equity and 
cash flows for each of the three years in the period ended December 31, 1998.

We also consent to the reference to our firm under the heading "Experts" in 
the Registration Statement on Form S-4.


/s/ BDO SEIDMAN, LLP
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BDO Seidman, LLP
San Jose, California
March 29, 1999