Attached files
Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in the following Registration
Statements Nos. 333-20549, 333-65459, 333-38568, 333-88836, 333-129922 and
333-148139 on Form S-8, of our reports relating to the financial statements of
Powerwave Technologies, Inc. dated February 19, 2010, March 4, 2010, as to the
effects of the restatement discussed in Note 5 (which report expresses an
unqualified opinion and includes an explanatory paragraph relating to the
restatement discussed in Note 5, and includes an explanatory paragraph relating
to the Company’s adoption of the provisions of accounting guidance now codified
as Financial Accounting Standards Board Accounting Standards Codification (ASC)
Topic 470-20, Debt with
Conversion and Other Options in 2009 and the Company’s
adoption of ASC Topic 740, Income Taxes in 2007, and our
report relating to the effectiveness of Powerwave Technologies, Inc. internal
control over financial reporting dated February 19, 2010, March 4, 2010 as to
the effects of the material weakness identified in management’s report (which
report expresses an adverse opinion on internal control over financial
reporting), appearing in the Annual Report on Form 10-K/A of Powerwave
Technologies, Inc. for the year ended January 3, 2010.
/s/
DELOITTE & TOUCHE LLP
Costa
Mesa, California
March 4,
2010