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/A, Amendment No. 2 of our report dated April
13, 2006 with respect to our audits of the consolidated  financial statements of
Direct Insite Corp.  and  Subsidiaries  as of December 31, 2005 and 2004 and for
the  years  ended  December  31,  2005 and 2004,  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


Melville, New York
May 3, 2006