Exhibit 23(a)







INDEPENDENT AUDITOR'S CONSENT


We consent to the  incorporation by reference in the Registration  Statements of
Direct  Insite  Corp.  (f/k/a  Computer  Concepts  Corp.) on Forms S-8 (File No.
33-88260,  effective  December 30, 1994; File No.  33-94058,  effective June 28,
1995;  File No.  333-4070,  effective  April  25,  1996;  File No.  333-  42795,
effective  December 19, 1997; File No.  333-52875,  effective May 15, 1998; File
No. 333- 72203,  effective February 11, 1999; and File No. 333-33274,  effective
March 24, 2000) of our report dated  February 23, 2001,  appearing in the Annual
Report on Form 10-K of Direct Insite Corp. for the year ended December 31, 2000.


                                           s/ Marcum & Kliegman LLP


March 28, 2001
Woodbury, New York