EX-23 3 exhbt231.txt BDO SEIDMAN CONSENT Exhibit 23.1 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS Board of Directors and Shareholders GraphOn Corporation We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-88255 and No. 333-40174) of GraphOn Corporation of our report dated February 7, 2003, relating to the consolidated financial statements, which appears in this Form 10-K. We also consent to the incorporation by reference of our report dated February 7, 2003, relating to the financial statement schedule, which appears in this Form 10-K. Our report on the consolidated financial statements contains an explanatory paragraph regarding the Company's ability to continue as a going concern. /s/ BDO Seidman, LLP BDO Seidman, LLP San Jose, California March 28, 2003