CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Directors

of Marmion Industries Corp.

We hereby consent to the use in the Registration Statement of Marmion Industries Corp. on Form SB-2 and related prospectuses of our audit report dated March 29, 2007, with respect to the consolidated financial statements of Marmion Industries Corp., which report appears in this Form SB-2of Marmion Industries Corp. for the years ended December 31, 2006 and 2005. We also consent to the reference of our name as it appears under the caption “Experts.”

/s/ Sherb & Co., LLP

Certified Public Accountants

New York, New York

April 11, 2007