EX-23.1 2 kl11062_ex23-1.htm EXHIBIT 23.1 CONSENT

Exhibit 23.1 Consent

BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C.

Certified Public Accountants

High Ridge Commons

Suites 400 - 403

200 Haddonfield Berlin Road

Gibbsboro, NJ 08026

EXHIBIT 23.1

Securities and Exchange Commission

Washington, DC 20549

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Ladies and Gentlemen:

We hereby consent to the use in this Registration Statement on Amendment No. 1 to Form SB-2 of our report dated March 27, 2006, relating to the financial statements of Trey Resources, Inc., which appear in such Registration Statement. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

/s/ Bagell, Josephs, Levine & Company, L.L.C.

Bagell, Josephs, Levine & Company, L.L.C.

Gibbsboro, New Jersey

December 4, 2006