Exhibit 22.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors

Level 8 Systems, Inc.

We consent to the incorporation by reference in the Annual Report on Form 10-K of our report dated March 23, 2006, (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company's ability to continue as a going concern) of Level 8 Systems, Inc. and Subsidiaries for the year ended December 31, 2005.

/s/Margolis & Company P.C.

Certified Public Accountants

Bala Cynwyd, PA

March 31, 2006