of Independent Registered
consent to the use in the Registration Statement of Nephros, Inc. on Form S-1
(File No. 333-167022) of our report, dated March 31, 2010 (which includes an
explanatory paragraph relating to the Company’s ability to continue as a going
concern), relating to the consolidated balance sheets of Nephros, Inc. as of
December 31, 2009 and 2008, and the related consolidated statements of
operations, stockholders’ equity, and cash flows for each of the years then
ended. We also consent to the reference to us under the heading “Experts” in
such Registration Statement.
Rothstein, Kass & Company, P.C.