Exhibit 23.2
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AUDIT ALLIANCE LLP® | ![]() |
| A Top 18 Audit Firm | |
| 10 Anson Road, #20-16 International Plaza, Singapore 079903. |
| UEN: T12LL1223B | GST Reg No: | M90367663E | Tel: (65) 6227 5428 |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 28, 2025, with respect to the consolidated financial statements of SAIHEAT Limited and its subsidiaries, appearing in its Annual Report on Form 20-F for the year ended December 31, 2025.
/s/ Audit Alliance LLP
Singapore
September 8, 2026