Exhibit 23.1
Independent Registered Public Accounting Firm’s Consent
We consent to the inclusion in this Registration Statement of Imperalis Holdings Corp. on Form S-1, Amendment # 1 File No. 333-267897 of our report dated August 16, 2022, with respect to our audits of the consolidated financial statements of TurnOnGreen, Inc. as of December 31, 2021 and 2020 and for the years ended December 31, 2021 and 2020, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
/s/ Marcum llp
Marcum llp
New York, New York
February 8, 2023