Exhibit 23.1
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the incorporation by reference in this Registration Statement of National Holdings Corporations and Subsidiaries on Form S-8 of our report dated November 30, 2007, with respect to our audits of the consolidated financial statements of National Holdings Corporation and Subsidiaries as of September 30, 2007 and 2006 and for the years ended September 30, 2007, 2006 amd 2005 appearing in the Annual Report on Form 10-K of National Holdings Corporation and Subsidiaries for the year ended September 30, 2007.
/s/ Marcum & Kliegman LLP
Marcum & Kliegman LLP
New York, New York
August 11, 2008