<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exhibit23-2_13848.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTING FIRM
<TEXT>
                                                                    EXHIBIT 23.2
                                                                    ------------

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT


To the Board of Directors and Stockholders of
Spire Corporation:

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 24, 2005 relating to the
consolidated financial statements of Spire Corporation and subsidiaries (the
Company), included in the Company's Annual Report on Form 10-KSB for the year
ended December 31, 2004.


/s/ VITALE, CATURANO & COMPANY, LTD.

Boston, Massachusetts
September 22, 2005


</TEXT>
</DOCUMENT>