We have
issued our report dated
October 4, 2007, accompanying the consolidated financial statements
of Salton, Inc. (which report expressed an unqualified opinion and contains
explanatory paragraphs relating to the going concern uncertainty and the adoption of Statement of
Financial Accounting Standard No. 158
“Employers’ Accounting for Defined Benefit Pension and Other
Postretirement Plans: an amendment of FASB Statements No. 87, 88, 106, and 132(R)”) appearing in
the Annual Report on Form 10-K for the year ended
June 30, 2007. We hereby consent to the
incorporation by reference of the aforementioned report in the Registration Statements of Salton,
Inc. on Form S-8 (File No.
333-72903), Form S-8 (File No.
333-93893), and Form S-3 (File No.
333-21692).
