Exhibit 23.1



           Consent of Independent Registered Public Accounting Firm




GraphOn Corporation
Santa Cruz, California

We hereby consent to the use in the Prospectus constituting a part of this
post-effective Amendment No. 5 to Registration Statement No. 333-124791, of our
report dated March 30, 2007, relating to the consolidated financial statements
of GraphOn Corporation, which is contained in that Prospectus.

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



/s/ Macias Gini & O'Connell LLP
Macias Gini & O'Connell LLP
Sacramento, California

April 12, 2007