Exhibit 23





             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. 3 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,  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

Melville, New York
September 14, 2006