Deltathree (DDDC) S-8 Registration of securities for employees

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report relating to the financial statements of Deltathree, Inc., dated March 28, 2008, appearing in the Annual Report on Form 10-K of Deltathree, Inc. for the year ended December 31, 2007.

/s/ Brightman Almagor & Co.

Brightman Almagor & Co.

Certified Public Accountants

A member of Deloitte Touche Tohmatsu

Tel Aviv, Israel

September 25, 2008