Consent of Independent Certified Public Accountants




GraphOn Corporation
Morgan Hill, California

We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated February 23, 2004, relating to the
consolidated financial statements of GraphOn Corporation, which is contained in
that Prospectus, and of our report dated February 23, 2004, relating to the
schedule, which is also contained in that Prospectus. Our report on the
consolidated financial statements contains an explanatory paragraph regarding
the Company's ability to continue as a going concern.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.



/s/ BDO Seidman, LLP
--------------------
BDO Seidman, LLP
San Jose, California

April 28, 2004