Attached files

file filename
EX-31.1 - SECTION 302 CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER - Spy Inc.d270125dex311.htm
EX-21.1 - LIST OF SUBSIDIARIES - Spy Inc.d270125dex211.htm
EX-10.1(G) - FORM OF STOCK OPTION AGREEMENT - Spy Inc.d270125dex101g.htm
EX-10.1(I) - FORM OF STOCK APPRECIATION RIGHTS AGREEMENT - Spy Inc.d270125dex101i.htm
EX-10.1(H) - FORM OF RESTRICTED SHARE AGREEMENT - Spy Inc.d270125dex101h.htm
EX-10.1(J) - FORM OF STOCK UNIT AGREEMENT - Spy Inc.d270125dex101j.htm
EXCEL - IDEA: XBRL DOCUMENT - Spy Inc.Financial_Report.xls
EX-31.2 - SECTION 302 CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER - Spy Inc.d270125dex312.htm
10-K - FORM 10K - Spy Inc.d270125d10k.htm
EX-32.1 - CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER - Spy Inc.d270125dex321.htm

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the previously filed Registration Statement (No. 333-121223) on Form S-8 and the previously filed Prospectus constituting a part of the Registration Statement (No. 333-150461) on Form S-3 of SPY Inc. of our report dated March 20, 2012 relating to the consolidated financial statements and the financial statement schedule of SPY Inc. and Subsidiaries, appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011.

/s/ Mayer Hoffman McCann P.C.

San Diego, California

March 20, 2012