<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>acme_s80807ex231.txt
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
                                                                    Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form
S-8 ) pertaining to the Acme United Corporation 2005 Non-Salaried Director Stock
Option Plan and the Acme United Corporation Employee Stock Option Plan, of our
report dated March 9, 2007, with respect to the consolidated financial
statements and schedule of Acme United Corporation and subsidiaries included in
its Annual Report (Form 10-K) for the year ended December 31, 2006, filed with
the Securities and Exchange Commission.


                                                       /s/ Ernst & Young LLP


Hartford, Connecticut
August 10, 2007


</TEXT>
</DOCUMENT>
