Exhibit 23.1
SAM S. FERLITA, C.P.A. VINCENT E. WALSH, C.P.A. FROMENT JOHN GONZALEZ, III, C.P.A. DON F. RODRIGUEZ, C.P.A. | MEMBERS: AMERICAN INSTITUTE OF C.P.A.’S S.E.C. AND PRIVATE COMPANIES 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 on 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.
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| Ferlita, Walsh & Gonzalez, P.A. Certified Public Accountants Tampa, Florida |
November 27, 2007 |
3302 Azeele St. • Tampa, FL 33609
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