Exhibit 23.1
Independent
Registered Public Accounting Firm’s Consent
We consent to the incorporation by reference in the Registration
Statement of Ault Alliance, Inc. (f/k/a BitNile Holdings, Inc.) on Form S-8, (File No. 333-233681 and File No. 333-259087) and Form S-3
(File No. 333-250980, File No. 333-260618 and File No 333-262350) of our report dated April 17, 2023, except for the effects of the restatement
discussed in Note 1A as to which date is May 22, 2023, which includes an explanatory paragraph stating that the financial statements
of a wholly owned subsidiary was audited by other auditors, whose report has been furnished to us and includes an explanatory paragraph
as to the Company's ability to continue as a going concern, with respect to our audits of the consolidated financial statements of Ault
Alliance, Inc. as of December 31, 2022 and 2021 and for the years ended December 31, 2022 and 2021, which report is included in this
amended Annual Report on Form 10-K/A of Ault Alliance, Inc. for the year ended December 31, 2022.
/s/ Marcum llp
Marcum llp
New York, NY
May 22, 2023