Exhibit 23.1

            INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
            -------------------------------------------------------




We consent to the  inclusion in this  Registration  Statement  of Direct  Insite
Corp.  and  Subsidiaries  on Form SB-2 of our  report  dated  April 7, 2005 with
respect to our audits of the consolidated  financial statements of Direct Insite
Corp. and  Subsidiaries as of December 31, 2004 and 2003 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 & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
August 31, 2005