We
consent to the incorporation by reference in the Registration Statement
(Form
S-8) pertaining to the 2004 Long-Term Incentive Compensation Plan (As Amended)
of Cree, Inc. of our reports dated August 20, 2007, with respect to the
consolidated financial statements of Cree, Inc. included in its Annual
Report
(Form 10-K) for the year ended June 24, 2007, Cree, Inc. management’s assessment
of the effectiveness of internal control over financial reporting, and
the
effectiveness of internal control over financial reporting of Cree, Inc.
filed
with the Securities and Exchange Commission.