EXHIBIT 23.2
We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement on Form S-3 of our report dated May 27, 2005, on the audit of Tegal Corporation's consolidated financial statements and schedule, which appears in Tegal Corporations Annual Report on Form 10-K, as amended, for the year ended March 31, 2005. We also consent to the reference to our firm under the caption Experts in the Prospectus.
/s/ Moss Adams, LLP
Santa Rosa, California
August 12, 2005