EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statements No. 33-71276, 33-94370, 333-83089, 333-84183, 333-38094, 333-108716, 333-125743 and 333-144221 on Form S-8 and Registration Statements No. 33-49082, 33-76094, 333-24549, 333-76641, 333-77925, 333-31442, 333-32776, 333-34958, 333-35934, 333-107820, 333-111680, 333-114389, 333-123867, 333-124230 and 333-125979 on Form S-3 of our report dated December 19, 2007, relating to the consolidated financial statements of AVANIR Pharmaceuticals and subsidiaries appearing in this Annual Report on Form 10-K of AVANIR Pharmaceuticals for the year ended September 30, 2007.

/s/ KMJ Corbin & Company LLP

Irvine, California
December 19, 2007