EXHIBIT 23.1
                                                                    ------------

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the inclusion in this Registration Statement of Western Power &
Equipment Corp. on Form S-1 amendment No. 2 (File No. 333-126854) of our report
dated September 1, 2005, with respect to our audits of the financial statements
of Western Power & Equipment Corp. as of July 31, 2005 and 2004 and for the
years ended July 31, 2005, 2004, and 2003, and our report dated November 29,
2004, which includes an explanatory paragraph as to the Company's ability to
continue as a going concern, with respect to our audits of the financial
statements of Arizona Pacific Materials, LLC as of March 31, 2004 and 2003 and
for each of the years then ended, which reports appear in the Prospectus, which
is part of this Registration Statement. We also consent to the reference to our
firm under the heading "experts" in such Prospectus.

/s/ Marcum & Kliegman LLP
- ----------------------------------
MARCUM & KLIEGMAN LLP
New York, New York
November 28, 2005