EXHIBIT 23.2 ------------ CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 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 30, 2007 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, 2006. /s/ VITALE, CATURANO & COMPANY, LTD. Boston, Massachusetts June 4, 2007