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                                      January 3, 2007

Gersten Savage LLP
600 Lexington Avenue, 9th Floor
New York, New York
10022

Attention: Mr. Jay M. Kaplowitz, Esq.


                          INDEPENDENT AUDITORS CONSENT

We consent to the  incorporation of m-Wise,  Inc.  financial  statements for the
years ended December 31, 2005 and December 31, 2004 and our independent auditors
report dated March 13, 2006,  and  financial  statements  for the periods  ended
September  30,  2006 and  September  30,  2005,  and our  report of  independent
registered  public  accounting firm dated November 6, 2006 appearing on the Form
SB-2 of m-Wise, Inc. dated January 3, 2007.



                                      /s/ SF Partnership, LLP
                                      -----------------------


                                      Yours very truly,
                                      SF Partnership, LLP