EX-23.1 3 a2182437zex-23_1.htm EXHIBIT 23.1
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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in Registration Statement Nos. 333-115498, 333-104347, 333-85854, 333-80265,333-03035, and 333-134062 on Form S-8 of our reports dated February 5, 2008, relating to (1) the consolidated financial statements of Coherent, Inc. and subsidiaries (collectively, the "Company") (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the adoption of an accounting principle) and (2) management's report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of the Company for the year ended September 29, 2007.

/s/  DELOITTE & TOUCHE LLP      

San Jose, California
February 5, 2008




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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM