EX 23.1

We have issued our reports dated March 17, 2008, accompanying the consolidated financial statements and schedule (which report expressed an unqualified opinion and contains an explanatory paragraph to the adoption of SFAS No. 123 (R), Share Based Payment, as revised) and management’s assessment of the effectiveness of internal control over financial reporting included in the Annual Report of Energy Focus, Inc. on Form 10-K for the year ended December 31, 2007. We consent to the use of the aforementioned reports in the Registration Statement and Prospectus, and to the use of our name as it appears under the caption “Experts.”