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) and Form
S-8,  (File No.  333-144015)  of our report dated March 26, 2008 with respect to
our audits of the consolidated  financial  statements of Direct Insite Corp. and
Subsidiaries  as of December 31, 2007 and 2006 and for the years ended  December
31, 2007 and 2006, which report is included in this Annual Report on Form 10-KSB
of Direct Insite Corp. and Subsidiaries for the year ended December 31, 2007.

Our report on the  consolidated  financial  statement  refers to a change in the
method of accounting  for common stock  warrants in  accordance  with FASB Staff
Position (FSP) EITF 00-19-2,  "Accounting for Registration  Payments"  effective
January  1,  2007 and a change  in the  method of  accounting  for  share  based
compensation in accordance with Statement of Financial  Accounting  Standard No.
123 (Revised 2004) effective January 1, 2006.


/s/ Marcum & Kliegman LLP

Melville, New York
March 26, 2008