Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Tegal Corporation’s Registration
Statement on Form S-8 (Nos. 333-128953, 333-12473, 333-66781, 333-88373,
333-51294, 333-110650, and 333-119272), Form S-2 (No. 333-83840), and Form
S-3
(Nos. 333-127494, 333-128943, 333-38086, 333-94093, 333-107422, 333-108921,
333-113045, 333-116980, and 333-118641) of our report on the audit of the
consolidated financial statements of Tegal Corporation as of March 31, 2006
and
2005, and for the years then ended. Our report, which is dated June 1, 2006,
appears in Tegal Corporation’s Annual Report on Form 10-K for the year ended
March 31, 2006.
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/s/ Moss Adams LLP |
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Santa
Rosa, California
June
9, 2006
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