EXHIBIT 23.3

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the inclusion in this Registration Statement on Form SB-2 (the
"Registration Statement") of Markland Technologies, Inc. and Subsidiaries, of
our report dated September 15, 2003, which report includes an explanatory
paragraph as to an uncertainty with respect to the Company's ability to continue
as a going concern, appearing in the Prospectus, which is a part of such
Registration Statement. We also consent to the reference to our firm under the
caption "Experts".

/s/ Marcum & Kliegman, LLP
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Marcum & Kliegman, LLP
New York, New York
November 10, 2004