EXHIBIT 23(a)









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


We consent to the  incorporation by reference in the  Registration  Statement of
Direct  Insite Corp. on Form SB-2 (File No.  333-128039)  and Form S-8 (File No.
333-144015)  of our report dated March 26,  2009,  with respect to our audits of
the consolidated financial statements of Direct Insite Corp. and Subsidiaries as
of  December  31, 2008 and 2007 and for the years  ended  December  31, 2008 and
2007,  which  report is included  in this  Annual  Report on Form 10-K of Direct
Insite Corp. for the year ended December 31, 2008.

Our report on the consolidated  financial  statements  refers to a change in the
method of accounting  for common stock  warrants in  accordance  with FASB Staff
Position (FSP) EITF 00-19-2,  "Accounting for Registration  Payments"  effective
January 1, 2007.


/s/ Marcum & Kliegman LLP


Marcum & Kliegman LLP
Melville, New York
March 26, 2009