OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption
Experts and to the use of our report dated
June 17, 2008 (except for Note 20, as to which the
date is April 14, 2009) relating to the financial
statements of Vuzix Corporation as of and for the years ended
December 31, 2007 and 2006, in the Registration Statement
on Form S-1 and related prospectus of Vuzix Corporation dated
June 26, 2009.
Kaplan, CPA, P.C.
Davie Kaplan, CPA, P.C.
Rochester, New York
June 30, 2009