Exhibit 23.1




      CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING  FIRM






TO:    Bosco Flooring , Inc.

        As  independent  registered  certified  public  accountants,  we hereby
consent  to  the inclusion  to this Registration Statement on Form SB-2, of our
report  dated May 25, 2007  relating  to  the  financial  statements  of  Bosco
Flooring,  Inc.  and  to  the reference to our Firm under the caption "Experts"
appearing in the Prospectus.


                                               /s/ RBSM  LLP


New York, New York
July  10, 2007