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. 333-142986, 333-148731, 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 31. 2008, with respect to the
consolidated balance sheets of Telkonet, Inc. and its subsidiaries as of
December 31, 2007 and 2006, and the related consolidated statements of losses,
stockholders' equity, and cash flows for the three-years ended December 31,
2006, and the effectiveness of internal control over financial reporting as of
December 31, 2007, which reports appear in the December 31, 2007 annual report
on Form 10-K of Telkonet, Inc. and its subsidiaries.
/s/ RBSM
LLP
RBSM
LLP
Certified
Public Accountants
McLean,
Virginia
March 31,
2008