Consent
of Independent Registered Public Accounting Firm
We
consent to the incorporation by reference in this Post-Effective Amendment No.1
to the Registration Statements on Form S–8 ( File No. 333-130763 and
333-91192) filed by The LGL Group, Inc. of our report dated May 12, 2008, on our
audit of the consolidated financial statements of The LGL Group, Inc. as of
December 31, 2007 and for the year then ended, which report is included in the
Annual Report on Form 10-K of The LGL Group, Inc. for the year ended December
31, 2007.
/s/
J.H.COHN LLP
Roseland,
New Jersey