EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement on Form S-8 of our report
dated January 5, 2005, relating to the consolidated financial statements of
ScanSoft, Inc. (the Company) as of and for the nine months ended September 30,
2004, appearing in the Company's Annual Report on Form 10-K/T for the transition
period ended September 30, 2004.

/s/ BDO Seidman, LLP
BDO Seidman, LLP
New York, New York
February 8, 2005