EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Stockholders
iMergent, Inc.

We consent to the incorporation by reference in Registration Statements No. 333-95205, No. 333-120432, and No. 333-120433 on Form S-8 of iMergent, Inc. of our reports dated September 4, 2007 with respect to the consolidated financial statements, financial statement schedule and internal control over financial reporting of iMergent, Inc.

/s/ Tanner LC


Salt Lake City, Utah
September 4, 2007