EXHIBIT 23.1





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We  consent  to  the incorporation by reference in the Registration Statement on
Form  S-8  (333-113305) of Nighthawk Systems, Inc. of our report dated March 11,
2005, except for Notes 8 and 9, as to which the date is April 12, 2005, relating
to  the  consolidated  financial  statements,  which  contains  an  explanatory
paragraph  that  describes  substantial  doubt  about  the  Company's ability to
continue  as a going concern, which appears on page F-1 of this annual report on
Form  10-KSB  for  the  year  ended  December  31,  2004.





GHP  HORWATH,  P.C.

Denver,  Colorado
April  15,  2005