Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



         We consent to the incorporation by reference in this Amendment No. 2 to
Registration Statement on Form S-1 of our report dated February 14, 2006
relating to the consolidated financial statements and financial statement
schedule of eLEC Communications Corp. (the "Corporation") (which report on the
financial statements and financial statement schedule expresses an unqualified
opinion and includes an explanatory paragraph referring to matters which raise
substantial doubt about the Corporation's ability to continue as a going
concern) included in the Corporation's Annual Report on Form 10-K for the year
ended November 30, 2005, which is incorporated by reference in this Amendment
No. 2 to Registration Statement, and to the reference to us under the heading
"Experts" in the Prospectus, which is part of this Amendment No. 2 to
Registration Statement.



/s/ Nussbaum Yates & Wolpow, P.C.

Melville, New York
May 12, 2006