EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Lexicon United Incorporated
We hereby consent to the inclusion in this registration statement on Form SB-2 for Lexicon United Incorporated of our report, dated April 15, 2007 (except for Notes A and E, as to which the date is May 10, 2007), appearing in the Prospectus, which is a part of this Registration Statement.
We also consent to the reference to us under the caption “Experts” in such Registration Statement.
/s/ Meyler & Company, LLC
Meyler & Company, LLC
Middletown, New Jersey
May 10, 2007