EX-23 2 mm12-0106_10kae231.txt EX. 23.1 Exhibit 23.1 ------------ CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the Registration Statement (No.333-29639) on Form S-8 pertaining to the 1996 Stock Option Plan and to options granted outside the plan under individual compensation contracts with employees of Empire Resources, Inc. of our report dated March 8, 2006, with respect to the consolidated financial statements of Empire Resources, Inc included in their Annual Report (Form 10-K) for the year ended December 31, 2005 filed with the Securities and Exchange Commission on March 30, 2006. /s/ Eisner LLP New York, New York November 28, 2006 --------------------------------------------------------------------------------