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. 3, of our report dated July 17, 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 audited IElement Corporation and Subsidiary condensed consolidated financial statements for the year ended March 31, 2006. 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 July 17, 2006