BAKER TILLY HELLAS A.E. LETTERHEAD
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM CONSENT
We consent to the use in this Registration Statement of Aegean Earth and Marine Corporation on Form S-1 of our report dated March 13, 2008 for Aegean Earth S.A. for the period ended December 31, 2007 appearing in this Registration Statement. We also consent to the the reference to us under the heading "Experts" as it relates to Aegean Earth S,A, only.
Athens, November 28, 2008
/s/ Baker Tilly Hellas AE
Baker Tilly Hellas AE