EXHIBIT 23.2





            Consent of Independent Registered Public Accounting Firm


The Board of Directors
Vicon Industries, Inc.:


We consent to the  incorporation by reference in the Registration  Statements on
Form S-8 (Nos. 33-7892, 33-34349, 33-90038, 333-30097, 333-71410 and 333-116361)
and Form S-2 (No.  333-46841)  of Vicon  Industries,  Inc.  of our report  dated
January 14, 2004,  with respect to the  consolidated  statements of  operations,
shareholders'  equity and cash flows of Vicon Industries,  Inc. and subsidiaries
(the  Company) for the fiscal year ended  September  30,  2003,  and the related
consolidated financial statement schedule, which report appears in the September
30, 2005 annual report on Form 10-K of Vicon Industries, Inc.



                                                                    /s/ KPMG LLP

Melville, New York
December 29, 2005