Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of  Directors
GSE  Systems,  Inc.

We consent to the use of our report  dated March 15,  2005,  with respect to the
consolidated balance sheets of GSE Systems, Inc. and subsidiaries as of December
31,  2004 and 2003,  and the  related  consolidated  statements  of  operations,
comprehensive income (loss), changes in stockholders' equity, and cash flows for
each of the years in the three-year period ended December 31, 2004, incorporated
herein by reference and to the reference to our firm under the heading "Experts"
in the prospectus.

/S/  KPMG LLP

Baltimore, Maryland
July 8, 2005