EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-50260 on Form S-8 of our report  dated March 25,  2004,  (May 12, 2004 as to
Note  15)(which  expresses an  unqualified  opinion and includes an  explanatory
paragraphs  relating  to  the  uncertainty  described  in  Notes  1 and 2 to the
financial  statements and to the restatement  described in Note 15), relating to
the 2003 and 2002 financial statements of Beacon Power Corporation  appearing in
this Annual Report on Form 10-K of Beacon Power  Corporation  for the year ended
December 31, 2004.

/s/ Deloitte & Touche, LLP

Boston, MA
March 28, 2005