CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form SB-2 of our report dated March 15, 2007 relating to the financial statements of Magnegas Corporation (formerly known as 4307, Inc.). We also consent to the reference to our Firm under the caption “Experts” in the Registration Statement.

/s/Gately & Associates, LLC

Gately & Associates, LLC

Certified Public Accountants

Altamonte Springs, FL

December 7, 2007