Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Willis Lease Finance Corporation:

We consent to the incorporation by reference in the registration statements (No. 333-15343, 333-48258, 33-63830 and 333-109140) on Form S-8 of Willis Lease Finance Corporation of our reports dated March 30, 2006 related  to the consolidated balance sheets of Willis Lease Finance Corporation and subsidiaries as of December 31, 2005 and 2004, and the related consolidated statements of income, shareholders’ equity and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2005 and the related financial statement schedule II, which reports appear in the annual report, on Form 10-K of Willis Lease Finance Corporation.

/s/   KPMG LLP

San Francisco, California

March 30, 2006