EDS [Exceed Co] S-8 POS:
[] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Post-Effective Amendment No. 1 to Form S-8 of Exceed Company Ltd. of our report dated April 5, 2011 relating to the consolidated financial statements and effectiveness of internal control over financial reporting appearing in the Annual Report on Form 20-F of Exceed Company Ltd.]