<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>73
<FILENAME>d759408_ex15-1.txt
<TEXT>
                                                               Exhibit 15.1


            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form
F-3 No.  333-127086)  of Top Tankers Inc. of our report dated February 24, 2006,
with respect to the  consolidated  financial  statements of Top Tankers Inc. for
the year ended  December 31, 2005,  included in Top Tankers Inc.'s Annual Report
on Form 20-F for the year ended December 31, 2006.

/s/Ernst & Young
-------------------------

Athens, Greece
April 20, 2007
</TEXT>
</DOCUMENT>