[] [Harney Westwood & Riegels LLP 21 December 2010 Your Ref Our Ref 037716.0005.RAG Doc ID LA-#442115-v2-Deswell2010_S-8_Registration_Statement.DOC BY EMAIL AND COURIER Deswell Industries, Inc. Dear Sirs Deswell Industries Inc., Company No. 101936 (the “Company”) 1. Registration Statement Securities Act Shares Plan We are lawyers qualified to practise in the British Virgin Islands and have been asked to advise in connection with] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Deswell Industries, Inc. We hereby consent to the incorporation by reference in this Registration Statement of our reports dated July 29, 2010, relating to the consolidated financial statements of Deswell Industries, Inc. (“the Company”) and the effectiveness of the Company’s internal control over financial reporting, appearing in the Company’s Annual Report on Form]

[PART I INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS PART II INFORMATION REQUIRED IN THE REGISTRATION STATEMENT Item3.orporation of Documents by Reference. Item4. Description of Securities. Not applicable. Item5. Interests of Named Experts andunsel. Not applicable. Item6. Indemnification of Directors and Officers. Item7. Exemption From Registration Claimed. Not applicable.] [Harney Westwood & Riegels 21 December2010 Your Ref Our Ref 037716.0005.RAG Doc ID LA-#442115-v2-Deswell2010_S-8_Registration_Statement.DOC BY EMAIL ANDURIER Deswell Industries, Dear Sirs Deswell Industriesmpany No.101936 (thempany) 1. Registration Statement Securities Act Shares Plan We are lawyers qualified to practise in the British Virgin Islands and have beenked tovise innnection with thempanys preparation of a registration statement] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Deswell Industries, We herebynsent to theorporation by reference in this Registration Statement of our reportsted July29, 2010, relating to thensolidated financial statements of Deswell Industries, (thempany) and the effectiveness of thempanys internalntrol over financial reporting, appearing in thempanys Annual Report on Form20-F for the year ended March31, 2010.]