CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We
consent to the incorporation by reference in this Registration
Statement on Form S-1 filed pursuant to Rule
462(b) of the
Securities Act of 1933 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 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
Irvine,
California
August 26,
2020