Exhibit 23.2

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the prospectus constituting a
part of this Registration Statement of SpatiaLight, Inc. of our reports dated
March 2, 2005 relating to the consolidated financial statements of SpatiaLight,
Inc., SpatiaLight, Inc. management's assessment of the effectiveness of internal
control over financial reporting, and the effectiveness of internal control over
financial reporting of SpatiaLight, Inc., included in its Annual Report on Form
10-K/A Amendment No. 3 for the year ended December 31, 2004. We also consent to
the reference to us under the caption "Experts" in the prospectus.

/s/ ODENBERG, ULLAKKO, MURANISHI & CO. LLP

San Francisco, California
May 13, 2005