Exhibit 23.1

                         INDEPENDENT AUDITOR'S CONSENT

To the Board of Directors and Stockholders of
Level 8 Systems, Inc.:


We consent to the  incorporation  by reference in the Annual Report on Form 10-K
of our report dated  February 12, 2004,  (which report  expresses an unqualified
opinion and includes an explanatory  paragraph relating to the Company's ability
to continue  as a going  concern)  of Level 8 Systems,  Inc.  for the year ended
December 31, 2003.




/s/ Margolis & Company P.C.
---------------------------
Bala Cynwyd, PA
March 26, 2004


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