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New words:
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Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
FuelCell Energy, Inc:
FuelCell Energy, Inc:
We consent to the incorporation by reference in the registration statements on Form S-8 (No. 333-68866, 333-166164 and No. 333-140168), Form S-3 (No. 333-164412, No. 333-166565, No. 333-164410, No. 333-164411, No. 333-146151, No. 333-140165, No. 333-125933 and No. 333-128088) and on Form S-1 (No. 333-146935) of FuelCell Energy, Inc. and subsidiaries of our report dated January 14, 2011, with respect to the consolidated balance sheets of FuelCell Energy, Inc. and subsidiaries as of October 31, 2010 and 2009 and the related consolidated statements of operations, changes in equity and cash flows for each of the years in the three-year period ended October 31, 2010 and the effectiveness of internal control over financial reporting as of October 31, 2010, which report appears in the October 31, 2010 annual report on Form 10-K of FuelCell Energy, Inc.
/s/ KPMG LLP
Hartford, Connecticut
January 14, 2011
January 14, 2011