EXHIBIT 23.1
                         ESPEY MFG. & ELECTRONICS CORP.
                         Consent of Rotenberg & Co., LLP



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




Espey Mfg. & Electronics Corp.
233 Ballston Avenue
Saratoga Springs, New York  12866


         We  consent  to the  incorporation  by  reference  in the  Registration
Statement  (Form S-8)  pertaining  to the 2000 Stock Option Plan of Espey Mfg. &
Electronics  Corp.  of our  report  dated  August 3, 2006,  with  respect to the
financial statements and schedules of Espey Mfg. & Electronics Corp. included in
its Annual Report (Form 10-KSB) for the year ended June 30, 2006, filed with the
Securities and Exchange Commission.


/s/ ROTENBERG AND COMPANY, LLP


Rochester, New York
September 22, 2006




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