Exhibit 23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on Form
S−8 of our report dated June 11, 2010, relating to the consolidated financial
statements of Tegal Corporation (which report expresses an unqualified opinion
and includes an explanatory paragraph regarding the uncertainty about Tegal
Corporation’s ability to continue as a going concern) which appears in Tegal
Corporation’s Annual Report on Form 10−K for the fiscal year ended March 31,
2010.
/s/Burr
Pilger Mayer, Inc.
San
Francisco, California
September
29, 2010