BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C.
- -----------------------------------------
CERTIFIED PUBLIC ACCOUNTANTS

                                                              High Ridge Commons
                                                                Suites 400 - 403
                                                     200 Haddonfield Berlin Road
                                                             Gibbsboro, NJ 08026

                                                                    EXHIBIT 23.1

Securities and Exchange Commission
Washington, DC 20549


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Ladies and Gentlemen:

We hereby consent to the use in this Registration Statement on Form SB-2/A,
Amendment No. 2, of our report dated June 28, 2005, relating to the consolidated
financial statements of MailKey Corporation and Subsidiary, which appears in
such Registration Statement. Additionally, we consent to the use of our
quarterly reviewed IElement Corporation and Subsidiary condensed consolidated
financial statements for the three and nine months ended December 31, 2005. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.


/s/ Bagell, Josephs, Levine & Company, L.L.C.
Bagell, Josephs, Levine & Company, L.L.C.
Gibbsboro, New Jersey
June 6, 2006