Independent Registered Public Accounting Firm’s Consent

The Board of Directors and Stockholders

Lighting Science Group Corporation

Dallas, Texas

We consent to the use and inclusion in this form POS AM (Post Effective Amendment No. 2) Registration Statement and the Prospectus, which is part of this Registration Statement, of our report January 31, 2006 on our audit of the consolidated financial statements of Lighting Science Group Corporation and Subsidiaries at December 31, 2005 and for the years ended December 31, 2005 and 2004 and the period from September 26, 2003 through December 31, 2005.

We also consent to the reference of our Firm under the caption “Experts” in the Registration Statement and Prospectus.

/s/ Turner, Stone & Company, L.L.P.

Certified Public Accountants

Dallas, Texas

February 15, 2006