<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1s.txt
<TEXT>


                                                                    EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors
New Motion, Inc.

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement of New Motion,  Inc. and  Subsidiary on Form S-8 of our report,  dated
March 30, 2007, on the financial  statements of New Motion,  Inc. and Subsidiary
as of  December  31,  2006 and for each of the two  years  in the  period  ended
December 31, 2006,  which report  appears in the Annual Report on Form 10-KSB of
New Motion, Inc. and Subsidiary for the year ended December 31, 2006, filed with
the Securities and Exchange Commission on April 2, 2007.


/S/ WINDES & MCCLAUGHRY.
-------------------------------------------
Windes & McClaughry Accountancy Corporation

Irvine, California
September 4, 2007
</TEXT>
</DOCUMENT>
