EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We  hereby  consent  to the incorporation by reference in this Registration
Statement  on  Form  S-8  of  our report dated October 24, 2007, relating to the
consolidated  financial  statements  of  Competitive  Technologies,  Inc.  and
Subsidiaries appearing in the Company's Annual Report on Form 10-K as of and for
the  year  ended  July  31,  2007.


                              /s/ Mahoney Cohen & Company, CPA. P.C.
                              ---------------------------------------
                              New York, New York
                              August 5, 2008