EXHIBIT 23.1
| Ferlita, Walsh & Gonzalez, P.A. Certified Public Accountants |
The CPA. Never Underestimate The Value.SM | ||
SAM S. FERLITA, C.P.A. VINCENT E. WALSH, C.P.A. FROMENT JOHN GONZALEZ, III, C.P.A. | MEMBERS: AMERICAN INSTITUTE OF C.P.A.’S S.E.C. AND PRIVATE COMPANIES PRACTICE SECTIONS FLORIDA INSTITUTE OF C.P.A.’S | |||
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement Form S-3 of our report dated February 2, 2007, which appears on page F-1 of the Annual Report on Form 10-K of Odyssey Marine Exploration, Inc. and Subsidiaries for the year ended December 31, 2006, and to the reference to our Firm under the caption “Experts” in the Prospectus.
Ferlita, Walsh & Gonzalez, P.A.
Certified Public Accountants
Tampa, Florida
April 5, 2007
3302 Azeele St. • Tampa, FL 33609
(813) 877-9609 • Fax: (813) 875-4477