Attached files

file filename
10-K - FORM 10-K - HEADWATERS INCd10k.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS - HEADWATERS INCdex12.htm
EX-21 - LIST OF SUBSIDIARIES OF HEADWATERS - HEADWATERS INCdex21.htm
EX-32 - SECTION 1350 CERTIFICATIONS OF CEO & CFO - HEADWATERS INCdex32.htm
EX-31.2 - RULE 13A-14(A)/15D-14(A) CERTIFICATION OF CHIEF FINANCIAL OFFICER - HEADWATERS INCdex312.htm
EX-23.2 - CONSENT OF ERNST & YOUNG LLP - HEADWATERS INCdex232.htm
EX-4.10 - INTERCREDITOR AGREEMENT DATED OCTOBER 27, 2009 - HEADWATERS INCdex410.htm
EX-31.1 - RULE 13A-14(A)/15D-14(A) CERTIFICATION OF CHIEF EXECUTIVE OFFICER - HEADWATERS INCdex311.htm

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

Headwaters Incorporated

South Jordan, Utah

We hereby consent to the incorporation by reference in the previously filed open Registration Statements on Form S-3 (File Nos. 333-67371, 333-76724, 333-155565, 333-156794 and 333-159541) and on Form S-8 (File Nos. 333-39674, 333-39676, 333-39678, 333-103527, 333-113704, 333-124803 and 333-147599) of Headwaters Incorporated of our reports dated November 20, 2009, relating to the consolidated financial statements and the effectiveness of Headwaters Incorporated’s internal control over financial reporting which appear in this Form 10-K.

/s/ BDO Seidman, LLP

Costa Mesa, CA

November 20, 2009