EXHIBIT 23.1






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



We consent to the inclusion in Amendment No. 2 to the Registration  Statement of
Direct Insite Corp. and  Subsidiaries on Form S-1, (File No.  333-153792) of our
report  dated  March 26,  2009 with  respect to our  audits of the  consolidated
financial  statements of Direct Insite Corp. and Subsidiaries as of December 31,
2008 and 2007 and for the years ended  December 31, 2008 and 2007,  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.


/s/ Marcum & Kliegman LLP

Melville, New York
April 13, 2009