Exhibit 23

            Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" in Amendment
No. 3 to the Registration  Statement (S-2 No. 333-126335) and related Prospectus
of Lynch  Corporation for the registration of 538,676 shares of its common stock
and 1,616,026  subscription rights and to the incorporation by reference therein
of our report dated March 16, 2005, except as to Note 4, as to which the date is
March 31,  2005,  with  respect to the  consolidated  financial  statements  and
schedules of Lynch Corporation included in its Annual Report (Form 10-K) for the
year ended December 31, 2004 filed with the Securities and Exchange Commission.

                                        /s/  ERNST & YOUNG LLP
                                        ERNST & YOUNG LLP

Providence, Rhode Island
September 19, 2005