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                                                                      EXHIBIT 23







             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
             -------------------------------------------------------


We consent to the  incorporation by reference in the  Registration  Statement of
Direct  Insite Corp. on Form SB-2 (File No.  333-128039)  and Form S-8 (File No.
333-144015)  of our report dated March 25,  2010,  with respect to our audits of
the consolidated  financial statements of Direct Insite Corp. as of December 31,
2009 and 2008 and for the years  ended,  which report is included in this Annual
Report on Form 10-K of Direct Insite Corp. for the year ended December 31, 2009

Our report on the consolidated  financial  statements  refers to a change in the
method of accounting for warrants in accordance with FASB  Accounting  Standards
Codification  Sub Topic  815-40  "Contracts  in  Entity's  Own Stock"  effective
January 1, 2009.


/s/ Marcum LLP

Melville, New York
March 25, 2010