EXHIBIT 23.1
BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C.
Certified Public Accountants
High Ridge Commons
Suites 400 - 403
200 Haddonfield Berlin Road
Gibbsboro, NJ 08026
Securities and Exchange Commission
Washington, DC 20549
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Ladies and Gentlemen:
We hereby consent to the use in this Registration Statement on Form SB-2 of our report dated February 21, 2006, relating to the consolidated financial statements of iVoice, Inc. and Subsidiary for the year ended December 31, 2005, and to the reference to our Firm under the caption “Experts” in the Prospectus.
/s/ Bagell, Josephs, Levine & Company, L.L.C.
Bagell, Josephs, Levine & Company, L.L.C.
Bagell, Josephs, Levine & Company, L.L.C.
Gibbsboro, New Jersey
August 2, 2006