Exhibit 23.1
Bernstein & Pinchuk LLP
Certified Public Accountants
Seven Penn Plaza
New York, NY 10001
Tel 212 279-7900
Tel 516 897-7979
Fax 212 279-7901
www.bpaccountants.com
Certified Public Accountants
Seven Penn Plaza
New York, NY 10001
Tel 212 279-7900
Tel 516 897-7979
Fax 212 279-7901
www.bpaccountants.com
Consent of Independent Registered Public Accounting Firm
To Sun New Media, Inc.
We consent to the reference to our firm under the caption “Experts” and to the use of our report dated June 29, 2006 relating to the consolidated balance sheet of the Company as of March 31, 2006 and the related consolidated statement of operations, changes in stockholders’ equity and cash flows for the period from October 1, 2005 to March 31, 2006, in Amendment No. 2 to the Registration Statement (Form SB-2 No. 333-132343) and related Prospectus of Sun New Media, Inc..
New York, New York
July 26, 2006
July 26, 2006