| 1) | Registration                Statement (Form S-8 No. 333-13773) pertaining to the Non-Plan Option                Grants,                1992 Stock                Option Plan, 1996 Equity Incentive Plan and 1996 Employee Stock Purchase                Plan of                Peerless Systems                Corporation, |
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| 2) | Registration                Statement (Form S-8 No. 333-63967) pertaining to the 1996 Equity                Incentive                Plan                of Peerless                Systems Corporation, |
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| 3) | Registration                Statement (Form S-8 No. 333-82323) pertaining to the Auco, Inc. 1994                Stock                Option Plant and Non-Qualified Stock Awards and Agreements of Peerless                Systems Corporation, |
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| 4) | Registration                Statement (Form S-8 No. 333-57362) pertaining to the 1996 Employee                Stock                Purchase Plan                of Peerless Systems Corporation, |
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| 5) | Registration                Statement (Form S-8 No. 333- 73562) pertaining to the 1996 Equity                Incentive Plan                of Peerless                Systems Corporation, |
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| 6) | Registration                Statement (Form S-8 No. 333-97265) pertaining to the 1996 Employee                Stock                Purchase Plan of Peerless Systems                Corporation, |
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| 7) | Registration                Statement (Form S-8 No. 333-111000) pertaining to the 1996                Equity Incentive Plan of Peerless Systems Corporation,                and |
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| 8) | Registration                Statement (Form S-8 No. 333-129401) pertaining to the 2005 Incentive                Award Plan of Peerless                Systems Corporation; |
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|   | /s/                Ernst & Young                LLP |
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