EX-23 13 kl12026_23-1.txt EXHIBIT 23.1 CONSENT Exhibit 23.1 Bagell, Josephs, Levine & Company, LLC 200 Haddonfield Berlin Road, Gibbsboro, NJ 08026 Tel: 856.346.2828 Fax: 856.346.2882 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS We hereby consent to the use of our report dated March 21, 2005 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company's ability to continue as a going concern) for the years ended December 31, 2004 and 2003, in this Registration Statement of iVoice Technology, Inc. on Form SB-2 and Prospectus dated December 19, 2005. /s/ Bagell, Josephs, Levine & Company, LLC Bagell, Josephs, Levine & Company, LLC (formerly Bagell, Josephs & Company, LLC) Gibbsboro, New Jersey December 19, 2005