Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-96799) previously filed by Viscount Systems, Inc. of our report dated February 14, 2005 on our audit of the consolidated financial statements of the Company as of December 31, 2004 and for the year then ended, which report appears elsewhere in this Annual Report on Form 10-KSB of the Company as of and for the year ended December 31, 2005.

San Diego, California
March 27, 2006