Unassociated Document

We hereby consent to the incorporation by reference in the Registration Statement on: Form S-8 Nos. (333-86761, 333-88881, 333-08483, 333-08477, 333-81646) of C2 Global Technologies Inc. of our report dated March 27, 2006, relating to the consolidated financial statements and the financial statement schedule, which appears in this Form 10-K. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.