Exhibit 23.3

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

We consent to the inclusion in this Registration Statement of Great American Group, Inc. on Form S-4 of our report dated May 29, 2009, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audit of the consolidated financial statements of Great American Group, Inc. and Subsidiary (a development stage company) as of May 22, 2009 and for the period from May 7, 2009 (inception) to May 22, 2009, which report appears in the prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such prospectus.

/s/    Marcum & Kliegman LLP

Marcum & Kliegman LLP

New York, New York

May 29, 2009