Exhibit 14.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Deswell Industries, Inc.

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-110236, 333-130738 and 333-147790) of Deswell Industries, Inc. (the “Company”) of our reports dated July 29, 2010, relating to the consolidated financial statements and the effectiveness of the Company’s internal control over financial reporting, which appear in this Form 20-F.

	/s/ BDO Limited
	BDO Limited
Hong Kong, July 29, 2010