Exhibit 23.1

            INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
            -------------------------------------------------------


We consent to the inclusion in Amendment No. 1 to the Registration  Statement of
Direct Insite Corp. and  Subsidiaries on Form S-1, (File No.  333-153792) 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
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.

Our report on the consolidated  financial  statements  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   Payment
Arrangements",  effective  January 1, 2007. Also, our report on the consolidated
financial  statements  refers to 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
February 17, 2009