Consent of Independent Registered Public Accounting Firm




GraphOn Corporation
Santa Cruz, California

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this post-effective Amendment No. 6 to Registration
Statement No. 333-124791, of our report dated March 31, 2008, relating to the
consolidated financial statements of GraphOn Corporation, which is incorporated
by reference in that Prospectus.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.


/s/ Macias Gini & O'Connell LLP
Macias Gini & O'Connell LLP
Sacramento, California

April 23, 2008