EXHIBIT 23.1

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the incorporation by reference in this Registration Statement of
National Holdings Corporation (formerly Olympic Cascade Financial Corporation)
on Form S-8 of our report dated November 23, 2005, with respect to our audits of
the consolidated financial statements of National Holdings Corporation (formerly
Olympic Cascade Financial Corporation) as of September 30, 2005 and 2004 and for
the three years in the period ended September 30, 2005 appearing in the Annual
Report on Form 10-K of National Holdings Corporation (formerly Olympic Cascade
Financial Corporation).

/s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
April 27, 2006






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