EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement of Diet Coffee, Inc. on Form SB-2 of our report, dual dated July 15, 2006 and November 13, 2006 as to the effect of the subsequent event disclosed in Note I, appearing in the Prospectus, which is part of this Registration Statement.

We also consent to the reference to our Firm under the caption “Experts” in the Prospectus.

	/s/	RUSSELL BEDFORD STEFANOU MIRCHANDANI LLP
		Russell Bedford Stefanou Mirchandani LLP
		Certified Public Accountants
New York, New York

December 6, 2006