Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in this Registration Statement on Form S-1, of our report dated April 1, 2024, which includes an explanatory
paragraph as to the Company’s ability to continue as a going concern, relating to the consolidated financial statements of Digital
Ally, Inc. and subsidiaries (the “Company”)
We also consent to the references to us under the heading “Experts” in such Registration Statement.
| /s/ RBSM LLP | |
| New York, NY | |
| January
|