<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>x23-1.txt
<DESCRIPTION>INDEPENDENT AUDITOR'S CONSENT
<TEXT>
                                                                    Exhibit 23.1



                          INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in the  Registration  Statement on
Form S-8 of Siebert  Financial Corp. and related  prospectus of our report dated
February  20, 2002 with  respect to the  consolidated  financial  statements  of
Siebert Financial Corp. which are included in its Annual Report on Form 10-K for
the year ended December 31, 2001.



/s/ Eisner LLP    (formerly Richard A. Eisner & Company, LLP)

New York, New York
January 21, 2003





</TEXT>
</DOCUMENT>
