Exhibit 23.1
Consent of Independent
Registered Public Accounting Firm
We consent to
the reference to our firm under the caption “Experts” in the Form S-1, dated January 9, 2024, and included in this Pre-Effective
Amendment No. 7 to the Registration Statement (Form S-1, File No. 333-254134) of WisdomTree Bitcoin Fund (the “Registration
Statement”).
We
also consent to the use of our report dated December 29, 2023, with respect to the financial statement of Wisdom
Tree Bitcoin Fund as of December 26, 2023, included in this Registration Statement, filed with the Securities and Exchange
Commission.
/s/
Ernst & Young LLP
New
York, New York
January 9, 2024