EX-23 2 dex23.htm CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

Consent of Independent Public Accountants

EXHIBIT 23

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the incorporation of our report dated February 16, 2005, appearing in the Annual Report on page F-2 of Form 10-KSB/A of Odyssey Marine Exploration, Inc. and Subsidiaries for the year ended December 31, 2004, in the Company’s Registration Statements on Form S-8, SEC File No. 333-50325 and 333-76038 regarding the 1997 Stock Option Plan and SEC File No. 333-50343 regarding the Consulting Agreement; and in the Company’s Registration Statement on Form S-3, SEC File No. 333-42824.

/s/ Ferlita, Walsh & Gonzalez, P.A.

Ferlita, Walsh & Gonzalez, P.A.

3302 Azeele Street

Tampa, Florida 33609

June 17, 2005