Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

We hereby consent to the use in this Registration Statement on Amendment No. 1 to Form S-1 of our report dated April 24, 2006 relating to the financial statements and financial statement schedule of Alsius Corporation, which appears in such Registration Statement. We also consent to the references to us under the headings “Experts” in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
 
PricewaterhouseCoopers LLP
Orange County, California
June 13, 2006