EXHIBIT 23.1
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             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the inclusion in this Post-Effective Amendment No. 1 to the
Registration Statement of Western Power & Equipment Corp. on Form S-1 (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
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MARCUM & KLIEGMAN LLP
New York, New York
January 23, 2006