Exhibit 23

                         INDEPENDENT AUDITORS' CONSENT


     We consent to the incorporation by reference in the Registration Statements
of Direct Insite Corp.  (f/k/a  Computer  Concepts Corp.) on Forms S-8 (File No.
33-88260,  effective  December 30, 1994; File No.  33-94058,  effective June 28,
1995; File No. 333-4070, effective April 25, 1996; File No. 333-42795, effective
December  19,  1997;  File  No.  333-52875,  effective  May 15,  1998;  File No.
333-72203,  effective February ll, 1999; and File No. 333-33274, effective March
24, 2000) of our report dated April 9, 2003,  appearing in the Annual  Report on
Form 10-K of Direct Insite Corp. for the year ended December 31, 2002.


                                        /s/ Marcum & Kliegman LLP



        April 14, 2003
        Woodbury, New York