<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>11
<FILENAME>exhibit232.txt
<DESCRIPTION>EXHIBIT 23.2 CONSENT S-8
<TEXT>
Exhibit 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration  Statement (No.
333-138903)  on Form S-8 of CVD Equipment  Corporation of our report dated March
24, 2008 relating to our audit of the consolidated  financial  statements which,
appear in the Annual Report on Form 10-KSB of CVD Equipment  Corporation for the
year ended December 31, 2007.



                                          /s/Moore Stephens, P.C.
                                          ------------------------------------
                                          MOORE STEPHENS, P.C.
                                          Certified Public Accountants


Cranford, New Jersey
March 27, 2008

</TEXT>
</DOCUMENT>
