EXHIBIT 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this  Registration  Statement on Form S-1 of our report
dated  August  30,  2005,  relating  to  the  financial  statements  of  Viceroy
Acquisition  Corporation,  and to the  reference  to our Firm under the  caption
"Experts" in the Prospectus.


/s/ Rothstein, Kass & Company, P.C.


Roseland, New Jersey
September 2, 2005