Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

Photowatt Technologies Inc.:

We consent to the use of our report dated July 31, 2006, except as to notes 10 and 19 which are as of December 8, 2006, with respect to the combined balance sheets of Photowatt Technologies Inc. as of March 31, 2006 and 2005, and the related combined statements of earnings (loss), net investment, and cash flows for each of the years in the three-year period ended March 31, 2006, included herein and to the references to our firm under the headings “Experts” and “Transfer Agent, Registrar and Auditor” in the prospectus.

Chartered Accountants

Waterloo, Canada
December 11, 2006

KPMG LLP, is a Canadian limited liability partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International, a Swiss cooperative.