Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-179035 on Form S-8 and Registration Statement No. 333-175006 on Form S-3 of our report dated March 30, 2012, relating to the consolidated financial statements and financial statement schedule of Comstock Mining Inc. and subsidiaries appearing in this Annual Report on Form 10-K of Comstock Mining Inc. for the year ended December 31, 2011.

/s/ DELOITTE & TOUCHE LLP

Salt Lake City, Utah

March 30, 2012