Consent of Independent Registered Public Accounting Firm

We  consent  to  the  incorporation by  reference  in  Post-
Effective  Amendment  No.  1 to the  Registration  Statement
(Form  S-8) pertaining to the Dynasil Corporation of America
1999  Stock Incentive Plan and Employee Stock Purchase  Plan
of  our reports dated December 14, 2007, with respect to the
consolidated financial statements of Dynasil Corporation  of
America and Subsidiaries included in its Annual Report (Form
10-KSB) for the year ended September 30, 2007 filed with the
Securities and Exchange Commission.


                                   Haefele, Flanagan &
                                   Co.,p.c.

Maple Shade, New Jersey
August 20, 2008