Ex
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption
“Experts” and to the use of our report dated
June 17, 2008 (except for Note 20, as to which the
date is April 14, 2009) relating to the financial
statements of Vuzix Corporation as of and for the years ended
December 31, 2006 and 2007, in the Registration Statement
on
Form S-1
and related prospectus of Vuzix Corporation dated
October 15, 2009.
/s/ Davie
Kaplan, CPA, P.C.
Rochester, New York
October 15, 2009