1









                                  EXHIBIT 23.1

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



 2


                                  EXHIBIT 23.1



           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      As independent registered public accounting firm, we hereby consent to the
incorporation by reference in the Registration Statement on Form S-8 of our
report dated February 8, 2006, relating to the consolidated financial statements
of AmericasBank Corp. and Subsidiary included in the Form 10-KSB filed by the
Company for the year ended December 31, 2005.



Rowles & Company, LLP

/s/ Rowles & Company, LLP
- -------------------------
Baltimore, Maryland
[Date]