Exhibit 23.4

INDEPENDENT AUDITORS’ CONSENT

To the Stockholders
Amtech Systems, Inc.:

We consent to the use of our report, dated September 3, 2007 with respect to the balance sheet of R2D Ingenierie SAS and as of December 31, 2006 and 2005 and the related statement of operations, stockholders’ equity and cash flows for the years then ended incorporated herein by reference and to the reference to our firm under the heading “Experts” in the prospectus.