Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors

Lexicon United Incorporated

We hereby consent to the inclusion in this registration statement on Form SB-2 for Lexicon United Incorporated of our report , dated March 29, 2005, appearing in the Prospectus, which is a part of this Registration Statement.

We also consent to the reference to us under the caption “Experts” in such Registration Statement.

/s/ Meyler & Company, LLC

Meyler & Company, LLC

Middletown, New Jersey

February 27, 2006