[] [Harney Westwood & Riegels LLP Ground Floor, 5 New Street Square London EC4A 3BF United Kingdom Tel: +44 (0) 20 7842 6080 Fax: +44 (0) 20 7353 0487 31 October 2014 BY EMAIL AND POST rachel.graham@harneys.com +44 (0) 20 7842 6084 037708.0004.RAG Deswell Industries, Inc. 17B, Edificio Comercial Rodrigues 599 Avenida da Praia Grande Macao SAR s Dear Sirs Company] [Consent of Independent Registered Public Accounting Firm Deswell Industries, Inc. We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated July 11, 2014, relating to the consolidated financial statements and the effectiveness of the Deswell Industries, Inc.’s (the “Company”) internal control over financial reporting appearing in the Company’s Annual Report on]