[TABLE OF CONTENTS] [HARNEYS British Virgin Islands lawyers Harney Westwood & Riegels Your Ref Our Ref 037708.0002/JAD December 3, 2007 Doc ID BY AIRMAIL Deswell Industries, Inc. Dear Sirs Deswell Industries Inc. (the “Company”) 1. Registration Statement Securities Act Shares Plan We are lawyers qualified to practise in the British Virgin Islands and have been asked to advise in connection with the Company’s] [[Letterhead of BDO McCabe Lo Limited] CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Deswell Industries, Inc. We hereby consent to the incorporation by reference in the Registration Statement of our report dated June 28, 2007, relating to the consolidated financial statements of Deswell Industries, Inc. (the “Company”), appearing in the Company’s Annual Report on Form 20-F for the year ended]