Attached files

file filename
S-1/A - AMENDMENT NO.3 TO FORM S-1 - ENTECH SOLAR, INC.ds1a.htm
EX-8.1 - OPINION OF SALVO LANDAU GRUEN & ROGERS REGARDING CERTAIN TAX CONSEQUENCES - ENTECH SOLAR, INC.dex81.htm
EX-99.5 - NOTICE TO STOCKHOLDERS WHO ARE ACTING AS NOMINEES - ENTECH SOLAR, INC.dex995.htm
EX-99.2 - FORM OF EXERCISE, SALE OR TRANSFER OF SUBSCRIPTION RIGHTS - ENTECH SOLAR, INC.dex992.htm
EX-99.7 - BENEFICIAL OWNER ELECTION FORM - ENTECH SOLAR, INC.dex997.htm
EX-99.8 - NOTICE OF GUARANTEED DELIVERY - ENTECH SOLAR, INC.dex998.htm
EX-99.1 - SUBSCRIPTION RIGHTS CERTIFICATE - ENTECH SOLAR, INC.dex991.htm
EX-99.3 - LETTER FROM FRANK W. SMITH, CEO, ENTECH SOLAR, INC. - ENTECH SOLAR, INC.dex993.htm
EX-99.4 - NOTICE TO STOCKHOLDERS WHO ARE RECORD HOLDERS - ENTECH SOLAR, INC.dex994.htm
EX-99.6 - NOTICE TO CLIENTS OF STOCKHOLDERS WHO ARE ACTING AS NOMINEES - ENTECH SOLAR, INC.dex996.htm
EX-10.32 - CONVERTIBLE PROMISSORY NOTE - ENTECH SOLAR, INC.dex1032.htm
EX-10.30 - SUBSCRIPTION AGENT AGREEMENT - ENTECH SOLAR, INC.dex1030.htm
EX-10.31 - LETTER OF AGREEMENT - ENTECH SOLAR, INC.dex1031.htm
EX-5.1 - OPINION OF SALVO LANDAU GRUEN & ROGERS REGARDING THE VALIDITY OF THE SECURITIES - ENTECH SOLAR, INC.dex51.htm

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors and Stockholders of Entech Solar, Inc. and Subsidiaries:

We consent to the incorporation by reference in this Registration Statement of Entech Solar, Inc. and Subsidiaries on Form S-1, Amendment No. 3, of our report dated March 16, 2009, appearing in the Annual Report on Form 10-K of Entech Solar, Inc. as of and for the year ended December 31, 2008.

We also consent to the reference to us under the heading “Experts” in such Registration Statement.

/s/ Amper, Politziner & Mattia, LLP

Edison, New Jersey

October 22, 2009