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


         We  consent  to the  incorporation  by  reference  in the  Registration
Statements  (Form S-8)  pertaining  to the 2000 and 2007 Stock  Option  Plans of
Espey Mfg. &  Electronics  Corp.  of our report dated  September  8, 2008,  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,
2008, filed with the Securities and Exchange Commission.




/s/ Rotenberg & Co., LLP
------------------------
Rochester, New York
September 8, 2008



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