Exhibit 23.1
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the inclusion in this Registration Statement of National Holdings Corporation and Subsidiaries on Form S-4 Amendment 1 (File No. 333-150338) of our report dated November 30, 2007, with respect to our audits of the consolidated financial statements of National Holdings Corporation and Subsidiaries as of September 30, 2007 and 2006 and for the years ended September 30, 2007, 2006 and 2005, 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.
/s/ Marcum & Kliegman llp
Marcum & Kliegman llp
New York, New York
May 2, 2008