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-23.1 - CONSENT OF BDO SEIDMAN, LLP - HEADWATERS INCdex231.htm
EX-31.2 - RULE 13A-14(A)/15D-14(A) CERTIFICATION OF CHIEF FINANCIAL OFFICER - HEADWATERS INCdex312.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 23.2

Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the 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 report dated November 19, 2008, with respect to the consolidated financial statements of Headwaters Incorporated included in this Annual Report (Form 10-K) for the year ended September 30, 2009.

/s/ Ernst & Young LLP

Salt Lake City, Utah

November 20, 2009