Exhibit 23.2

 

  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