Exhibit 23.2
Consent
of Independent Registered Public Accounting
Firm
We consent to the incorporation by reference in this Registration
Statement on Form S-3 and related Prospectus of Super League
Gaming, Inc. of our report dated March 19, 2021, relating to the
financial statements of Super League Gaming, Inc. appearing in the
Annual Report on Form 10-K of Super League Gaming, Inc. for
the years ended December 31, 2020 and 2019.
We also consent
to the reference to our firm under the heading
“Experts” in such
Prospectus.
/s/
Baker Tilly US, LLP
Irvine,
California
August 18,
2021