CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this Registration Statement on
Amendment No. 1 to Form S-3 of Telkonet, Inc. for the
registration of 1,347,884 shares of its common stock and to the incorporation by
reference therein of our reports dated March 31, 2008, with respect to the
consolidated financial statements of Telkonet, Inc. and the
effectiveness of internal controls over financial reporting of Telkonet , Inc.,
included in its Annual Report on Form 10-K for the year ended December 31,
2007, filed with the Securities and Exchange Commission and to the reference to
our firm under the heading “Experts” in this Registration Statement and related
Prospectus.
Our
reports dated March 31, 2008 contain an explanatory paragraph that states
that the Company has incurred significant losses from operations that raise
substantial doubt about its ability to continue as a going concern. The
consolidated financial statements do not include any adjustments that might
result from the outcome of this uncertainty.
Our
report on the effectiveness of internal control over financial reporting as of
December 31, 2007 contains an explanatory paragraph that states Telkonet,
Inc. acquired Smart Systems International, Ethostream, LLC and
Newport Telecommunications Co. during 2007, and management excluded
from its assessment of the effectiveness of Telkonet Inc.’s internal control
over financial reporting as of December 31, 2007, the internal control over
financial reporting associated with Smart Systems International, Ethostream, LLC
and Newport Telecommunications Co. whose total assets of $ 22.4 million and
total net sales of $ 7.9 million are included in the
consolidated financial statements of Telkonet, Inc. as of and for the
year ended December 31, 2007. Our audit of internal control over financial
reporting of Telkonet, Inc. also excluded an evaluation of the
internal control over financial reporting of Smart Systems International,
Ethostream, LLC and Newport Telecommunications Co.
McLean,
Virginia
April 25,
2008