Exhibit 23.1

Consent of Independent Registered Public Accountants
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8, of our report dated March 12, 2007, which appears in the annual report on Form 10-KSB of Turbine Track Engines, Inc. for the year ended December 31, 2006, and to the reference to our firm under the caption “Interests of Named Experts and Counsel” in this registration statement.
/s/ Pender Newkirk & Company LLP
Pender Newkirk & Company LLP
Certified Public Accountants
Tampa, Florida
June 4, 2007
Pender Newkirk & Company LLP • Certified Public Accountants
100 South Ashley Drive· Suite 1650· Tampa, Florida 33602· (813) 229-2321· Fax: (813) 229-2359
PCAOB Registered
Member of AGN International, Ltd. - A Worldwide Association of Separate and Independent Accounting and Consulting Firms
Member of Private Companies Practice Section and Center for Audit Quality of the American Institute of Certified Public Accountants