INDEPENDENT AUDITORS' 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 28, 2002,  appearing in the Annual Report
on Form 10-K of Direct Insite Corp. for the year ended December 31, 2001.


                                        /s/ Marcum & Kliegman LLP


April 12, 2002
Woodbury, New York