We
consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to the LED Lighting Fixtures, Inc. 2006 Stock Plan 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.