consent.htm

We consent to the incorporation by reference in the registration statement (No. 333-101482) on Form S-8 of Unico American Corporation of our reports dated March 26, 2008, with respect to the consolidated balance sheets of Unico American Corporation and subsidiaries as of December 31, 2007 and 2006, and the related consolidated statements of operations, comprehensive income, changes in stockholders' equity, and cash flows for each of the years in the three-year period ended December 31, 2007, and all related financial statement schedules, which reports appears in the December 31, 2007, annual report on Form 10-K of Unico American Corporation.