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 26, 2010, which report
includes  an  explanatory  paragraph  as  to  an  uncertainty  with  respect  to
Competitive Technologies, Inc. and Subsidiaries' ("Company") ability to continue
as  a  going  concern,  relating to the consolidated financial statements of the
Company appearing in the Company's 2010 Form 10-K/A as of and for the year ended
July  31,  2010.

                                   /s/ Mayer Hoffman McCann CPAs
                                   (The New York Practice of Mayer
                                    Hoffman McCann P.C.)


New York, New York
May 25, 2011