Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in this Amendment No. 1 to 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”) appearing in the Company’s Annual Report on Form
10-K for the year ended December 31, 2023, which report appears in this Prospectus, which is part of this Registration Statement.
We
also consent to the references to us under the heading “Experts” in such Registration Statement.
| /s/
RBSM LLP |
|
| New
York, NY |
|
| February
4, 2025 |
|