INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM?S CONSENT




We consent to the  incorporation by reference in the  Registration  Statement of
Direct Insite Corp. and Subsidiaries on Form S-8 (File No.  33-88260,  effective
December  30,  1994;  File No.  33- 94058,  effective  June 28,  1995;  File No.
333-04070, 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 13,  2006 with  respect to our  audits of the  consolidated
financial  statements of Direct Insite Corp. and Subsidiaries as of December 31,
2005 and 2004 and for the years ended  December 31, 2005 and 2004,  appearing in
the  Annual  Report on Form  10-KSB of Direct  Insite  Corp.  for the year ended
December 31, 2005.


/s/ Marcum & Kliegman LLP


Marcum & Kliegman LLP
Melville, New York
April 13, 2006