OVERLAND STORAGE INC - FORM 10-K - EX-23.2 - CONSENT OF PRICEWATERHOUSECOOPERS LLP - September 24, 2010

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10-K - FORM 10-K - OVERLAND STORAGE INCd10k.htm
EX-10.4 - THIRD AMENDMENT TO LEASE - OVERLAND STORAGE INCdex104.htm
EX-32.1 - CERTIFICATION OF CEO AND CFO - OVERLAND STORAGE INCdex321.htm
EX-31.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER - OVERLAND STORAGE INCdex311.htm
EX-23.1 - CONSENT OF MOSS ADAMS LLP - OVERLAND STORAGE INCdex231.htm
EX-21.1 - SUBSIDIARIES OF THE COMPANY - OVERLAND STORAGE INCdex211.htm
EX-10.54 - EXECUTIVE BONUS PLAN - OVERLAND STORAGE INCdex1054.htm
EX-31.2 - CERTIFICATION OF VICE PRESIDENT OF FINANCE AND CHIEF FINANCIAL OFFICER - OVERLAND STORAGE INCdex312.htm

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-105414, No. 333-111270, No. 333-161881 and No. 333-165661) and Form S-8 (No. 333-22217, No. 333-41754, No. 333-53380, No. 333-75060, No. 333-111275 , No. 333-121375, No. 333-139064, No. 333-148458 and No. 333-164846) of Overland Storage, Inc. of our report dated September 9, 2009, except for the last paragraph of Note 9, as to which the date is December 8, 2009, relating to the consolidated financial statements, which appears in this Form 10–K.

/s/ PricewaterhouseCoopers LLP

San Diego, California

September 23, 2010

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