23.2 Consent of Michael T. Studer, CPA P.C., Independent Auditor

Michael T. Studer, CPA P.C.,

18 East Sunrise Highway, Suite 311

Freeport New York,

(516) 378-1000

CONSENT OF INDEPENDENT AUDITORS

We consent to the inclusion in this Registration Statement on Amendment No. 1 to Form S-1 of our report dated January 14, 2008, with respect to the audit of the financial statements of XIOM Corp. for the fiscal year ended September 30, 2007. We also consent to the reference of our firm under the “Experts” and “Summary Financial Information” in the prospectus.

/s/ Michael T. Studer, CPA P.C.

Michael T. Studer, CPA P.C.

July 20, 2008