We hereby consent to the use in this Form SB-2 Registration Statement of Nayna Networks, Inc. of our report dated March 31, 2006 except for Note B, E and I, as to which the date is November 14, 2006, relating to the consolidated financial statements of Nayna Networks, Inc. as of and for the year ended December 31, 2005, which is incorporated by reference into such Form SB-2.