Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements Nos. 33-71744, 33-88812, 33-87308, 333-46613, 333-92395, 333-49890, 333-73208, 333-98285, 333-113614 and 333-115342 of Kopin Corporation on Form S-8 and in Registration Statements Nos. 333-72956 and 333-55928 of Kopin Corporation on Form S-3 of our reports dated March 17, 2008 relating to the consolidated financial statements and financial statement schedule of Kopin Corporation (which report expresses an unqualified opinion and includes explanatory paragraphs relating to the effects of the restatement of the consolidated financial statements as discussed in Note 2, the adoption of Financial Accounting Standards Board (FASB) Interpretation No. 47 (FIN 47) “Accounting for Conditional Asset Retirement Obligations—an interpretation of Statement of Financial Accounting Standards No. 143” as discussed in Note 1, and the adoption of Statement of Financial Standards No. 123R, “Share-Based Payment” as discussed in Note 1) and management’s report on the effectiveness of internal control over financial reporting (which report expresses an adverse opinion and includes an explanatory paragraph relating to material weaknesses identified) appearing in this Annual Report on Form 10-K of Kopin Corporation for the year ended December 30, 2006.

/s/    DELOITTE & TOUCHE LLP        

Boston, Massachusetts

March 17, 2008