Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board
of
Directors
Telkonet,
Inc.
Germantown,
MD
We
consent to incorporation by reference in the Registration Statements
(Registration No. 333-114425,
333-129950, 333-137703, 333-141069, 333-138001)
on Form
S-3 of Telkonet, Inc. and its subsidiaries of our reports dated March 15,
2007, 2007, with respect to the consolidated balance sheets of Telkonet, Inc.
and its subsidiaries as of December 31, 2006 and 2005, and the related
consolidated statements of losses, stockholders' equity, and cash flows for
the
three-years ended December 31, 2006, management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2006 and the effectiveness of internal control over financial reporting as
of
December 31, 2006, which reports appear in the December 31, 2006 annual report
on Form 10-K of Telkonet, Inc. and its subsidiaries.
/s/
RUSSELL BEDFORD STEFANOU MIRCHANDANI LLP
Russell
Bedford Stefanou Mirchandani LLP
Certified
Public Accountants
McLean,
Virginia
March
16,
2007