Marcum & Kleigman LLP
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                   Certified Public Accountants & Consultants
    A Limited Liability Partnership Consisting of Professional Corporations


             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
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We consent to the inclusion in this  Registration  Statement of Walker Financial
Corporation  on Form SB-2/A,  Amendment #5 (File No.  000-05418),  of our report
dated  February  17, 2005,  which  includes an  explanatory  paragraph as to the
Company's ability to continue as a going concern,  with respect to our audits of
the  consolidated  financial  statements of Walker  Financial  Corporation as of
December  31, 2004 and for the years  ended  December  31, 2004 and 2003,  which
report appears 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 & Kleigman LLP

New York, New York
December 6, 2005


               655 Third Avenue o 16th Floor New York, NY 10017 o
                      Tel 212-981-3000 Fax o 212-981-3001
               Melville New York Greenwich Grand Cayman Riverhead