Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
TO: Coda
Octopus Group, Inc.
As
registered independent certified public accountants, we hereby consent to
the
inclusion in the Form SB-2 Registration Statement of our report , dated March
13, 2007, relating to the consolidated financial statements of Coda Octopus
Group, Inc. and to the reference to our Firm under the caption “Experts”
appearing
in the Prospectus.
/s/
RUSSELL BEDFORD STEFANOU MIRCHANDANI LLP
Russell
Bedford Stefanou Mirchandani LLP
New
York,
New York
