This excerpt taken from the NVTL 10-K filed Mar 16, 2009.
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Novatel Wireless, Inc.:
We consent to the incorporation by reference in the registration statements (Nos. 333-145482, 333-139730, and 333-53692) on Form S-8 and (Nos. 333-114116, 333-112857, 333-109321, 333-81190, and 333-100633) on Form S-3 of Novatel Wireless, Inc. of our reports dated March 15, 2009, with respect to the consolidated balance sheets of Novatel Wireless, Inc. as of December 31, 2008 and 2007, and the related consolidated statements of operations, stockholders equity and comprehensive income (loss), and cash flows, and the related financial statement Schedule II, for each of the years in the three-year period ended December 31, 2008, and the effectiveness of internal control over financial reporting as of December 31, 2008, which reports appear in the December 31, 2008, annual report on Form 10-K of Novatel Wireless, Inc.
Our report on the consolidated financial statements contains an explanatory paragraph that states that the Company adopted the disclosure provision of Financial Accounting Standards No. 157, Fair Value Measurements, in 2008, and changed its method of accounting for uncertainty in income taxes in 2007 due to the adoption of Financial Accounting Standards Board Interpretation 48, Accounting for Uncertainty in Income Taxesan Interpretation of FASB Statement 109.
/s/ KPMG LLP
San Diego, California
March 15, 2009