EXHIBIT 23.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors
The SCO Group, Inc.

We consent to the use of our report dated January 26, 2007, with respect to the consolidated balance sheets of The SCO Group, Inc. and subsidiaries as of October 31, 2006 and 2005, and the related consolidated statements of operations and comprehensive loss, stockholders’ equity and cash flows for the years then ended, and the financial statement schedule as of and for the years ended October 31, 2006 and 2005, incorporated by reference in this registration statement.

/s/ Tanner LC

Salt Lake City, Utah
January 26, 2007