EXHIBIT 23

Consent of Independent Registered Public Accounting Firm

     We consent to the incorporation by reference in Registration Statements Nos. 333-02245, 333-42010, 333-50809, 333-86846, 33-17530, 33-28118 and 33-78102 on Form S-8 and Registration Statements Nos. 333-105918, 333-88122, 333-82080 and 333-125784 on Form S-3 of our reports dated January 11, 2007 relating to the financial statements and financial statement schedules of Photronics, Inc. and management's report on the effectiveness of internal control over financial reporting appearing in this Annual Report on Form 10-K of Photronics, Inc. for the year ended October 29, 2006.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
January 11, 2007