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, except with respect to matters discussed
in Note 6 as to which the date is May 30, 1999, relating to the balance
sheets of GraphOn Corporation 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
June 14, 1999