Consent of Independent Registered Public Accounting Firm

Exhibit 23.2

 

 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the use in this Registration Statement (No. 333-123033) on Form SB-2/A of Next, Inc. of our report dated February 24, 2006 relating to our audit of the consolidated financial statements for the year ended November 30, 2005.

 

 

 
 

/s/    Joseph Decosimo and Company, PLLC

Chattanooga, Tennessee

April 28, 2006