EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


      We  hereby  consent  to the use in  Amendment  No. 1 to this  Registration
Statement  on Form SB-2,  of our report  dated  April 8, 2005,  relating  to the
audited consolidated financial statements of Conversion Services  International,
Inc. and  Subsidiaries.  We also consent to the  reference to our firm under the
heading "Experts."



/s/ Friedman LLP
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East Hanover, NJ
May 13, 2005