Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement of Level 8 Systems, Inc. on Form S-4 of our report dated March 28, 2003 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company's ability to continue as a going concern), appearing in the Proxy Statement, which is part of this Registration Statement.

We also consent to the reference to us under the heading “Experts” in such Proxy Statement.

/s/ Deloitte & Touche LLP

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Raleigh, North Carolina

February 14, 2005