EXHIBIT 23.2 ------------ INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT To the Board of Directors and Stockholders of Spire Corporation: We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 24, 2005 relating to the consolidated financial statements of Spire Corporation and subsidiaries (the Company), included in the Company's Annual Report on Form 10-KSB for the year ended December 31, 2004. /s/ VITALE, CATURANO & COMPANY, LTD. Boston, Massachusetts September 22, 2005