EXHIBIT 23.1


FERLITA, WALSH & GONZALEZ, P.A.
Certified Public Accountants


Sam E. Ferlita, C.P.A.                        MEMBERS:
Vincent E. Walsh, C.P.A.                      American Institute of C.P.A.'s
Fremont John Gonzalez, III, C.P.A.            S.E.C. and Private Companies
                                                Practice Section
                                              Florida Institute of C.P.A.'s





             CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement of Odyssey Marine Exploration, Inc. and Subsidiaries on Form S-3,
Amendment No. 1, of our report dated February 16, 2005, which appears on
page F-1 of the Annual Report on Form 10-KSB/A of Odyssey Marine
Exploration, Inc. and Subsidiaries for the year ended December 31, 2004
and to the reference to our Firm under the caption "Experts" in the
Prospectus.


/s/ Ferlita, Walsh & Gonzalez, P.A.

Ferlita, Walsh & Gonzalez, P.A.
Certified Public Accountants
Tampa, Florida


August 5, 2005















                     3302 Azeele Street, Tampa, FL  33609
                     (813) 877-9609 - Fax: (813) 875-4477