EXHIBIT 23

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in Registration Statement Nos. 33-28486, 33-39862, 33-39864, 33-60930, 33-99564, 33-99566, 333-92063, 333-98323, 333-98325 and 333-120561  of our report dated March 24, 2006 on the consolidated financial statements and financial statement schedule of Communications Systems, Inc. and subsidiaries appearing in this Annual Report on Form 10-K of Communications Systems, Inc. for the year ended December 31, 2005.

 

/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
March 29, 2006
Minneapolis, Minnesota

 

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