Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

          We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 17, 2006 relating to the financial statements, financial statement schedule, management’s assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, which appears in Viewpoint Corporation’s Annual Report on Form 10-K for the year ended December 31, 2005.

/s/ PricewaterhouseCoopers LLP
	New York, New York
	August 3, 2006