Exhibit 23(a)

                          INDEPENDENT AUDITORS' CONSENT
                         -----------------------------






We consent to the  incorporation by reference in the Registration  Statements of
Direct  Insite Corp.  on Forms S-8 (File No.  33-88260,  effective  December 30,
1994; File No. 33- 94058, effective June 28, 1995; File No. 333-4070,  effective
April 25, 1996;  File No.  333-42795,  effective  December  19,  1997;  File No.
333-52875,  effective May 15, 1998; File No. 333-72203,  effective  February 11,
1999;  and File No.  333-33274,  effective  March 24,  2000) of our report dated
April 8, 2004,  appearing in the Annual  Report on Form 10-KSB of Direct  Insite
Corp. for the year ended December 31, 2003.


/s/ Marcum & Kliegman LLP


Marcum & Kliegman LLP
April 13, 2004
New York, New York