Exhibit 23.3

CONSENT OF INDEPENDENT AUDITOR

Solar Power, Inc.

Sacramento, California

We hereby consent to the use in the Prospectus constituting a part of this Registration Statement of our report dated October 30, 2006 (November 15, 2006 as to the fourth paragraph on Note 9), relating to the financial statements of Dale Renewables Consulting, Inc. 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

January 16, 2007