[EXHIBIT 23.3]
             BAKER TILLY HELLAS A.E. LETTERHEAD
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    INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM CONSENT

We consent to the use in this Registration Statement of
Aegean Earth and Marine Corporation on Form S-1 of our
report dated March 13, 2008 for Aegean Earth S.A. for the
period ended December 31, 2007 appearing in this
Registration Statement.  We also consent to the the
reference to us under the heading "Experts" as it relates to
Aegean Earth S,A, only.


Athens, April 21, 2008

/s/ Baker Tilly Hellas AE
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Baker Tilly Hellas AE