EXHIBIT
23.3
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in the registration statements on
Form
S-8 (Registration Nos. 333-86946 and 333-96661) of our report dated March 11,
2005 (with respect to Note S, which is not presented therein, September 15,
2005) on our audit of the consolidated financial statements as of December
31,
2004 and for the year then ended, included in the 2005 annual report on Form
10-KSB of a21, Inc.
/s/Eisner
LLP
New
York,
New York
April
10,
2006