CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
We consent to the incorporation by reference in this Amendment No.
1 to the Registration Statement (No. 333-237626) on Form S-3 and
related Prospectus of Super League Gaming, Inc. of our report dated
March 20, 2020, relating to our audit of the financial statements
of Super League Gaming, Inc. (which expresses an unqualified
opinion and includes an explanatory paragraph relating to the
Company’s ability to continue as a going concern), which
appear in the Annual Report on Form 10-K of Super League Gaming,
Inc. for the years ended December 31, 2019 and 2018.
We also consent to the reference to our firm under the heading
“Experts” in such Prospectus.
/s/ SQUAR MILNER LLP
May 8, 2020