EXHIBIT 23.2

Nareshkumar H. Arora ---Certified Public Accountant

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Form S-8 Registration Statement of Nayna Networks, Inc. of our reports dated March 31, 2006, relating to the financial statements of Nayna Networks, Inc. as of and for the year ended December 31, 2005, which is incorporated by reference into such Form S-8.

/s/ Naresh Arora

NARESH ARORA

Santa Clara, California

Dated: April 11, 2006