CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Net Element, Inc.
Miami, Florida
We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 (File No. 333-182076) of our report dated March 30, 2012, with respect to the consolidated balance sheets as of December 31, 2011 and December 31, 2010, and the related consolidated statements of operations, changes in stockholders’ deficiency in assets, and cash flows for the twelve months ended December 31, 2011 and the nine months ended December 31, 2010, which appear in Net Element, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2011. We also consent to the reference to our firm under the heading "Experts" in such Registration Statement.
/s/ Daszkal Bolton LLP
Fort Lauderdale, Florida
January 18, 2013
