Exhibit 23

            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 SB-2 (File No.  333-128039) of our
report  dated March 30,  2007,  with  respect to our audits of the  consolidated
financial  statements of Direct Insite Corp. and Subsidiaries as of December 31,
2006 and 2005 and for the years ended  December 31, 2006 and 2005,  which report
is included in this Annual  Report on Form  10-KSB of Direct  Insite  Corp.  and
Subsidiaries for the year ended December 31, 2006.

/s/ Marcum & Kliegman LLP

Melville, New York
March 30, 2007