Exhibit 23.1



             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the incorporation by reference in Registration Statement Nos.
333-97341, 333-49528, 333-01044, 333-38354, 033-55792-NY, 333-69311, 333-30054,
333-32642, 333-69134 and 333-109368 on Form S-3 and in Registration Statement
Nos. 333-01048 and 333-31832 on Form S-8 of Greg Manning Auctions, Inc. of our
reports dated September 8, 2005 relating to the consolidated financial
statements and schedule and management's assessment of the effectiveness over
internal controls over financial reporting and the effectiveness of internal
controls over financial reporting in their annual report on Form 10K for the
year ended June 30, 2005.


/s/ Amper, Politziner & Mattia P.C.


September 12, 2005
Edison, New Jersey