Exhibit 23.1






             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT



We consent to the inclusion in this Registration Statement of Direct Insite
Corp. and  Subsidiaries on Form SB-2/A Amendment No. 1 of our report dated April
7, 2005 with respect to our audits of the consolidated  financial  statements of
Direct Insite Corp.  and  Subsidiaries  as of December 31, 2004 and 2003 and for
the  years  ended  December  31,  2004 and 2003,  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
Melville, NY
December 6, 2005