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Exhibit
23.1
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Consent
of Marcum & Kliegman
LLP
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Independent
Registered Public Accounting Firm’s Consent
We
consent
to the incorporation by reference in this Registration Statement of Andrea
Electronics Corporation on Form S-8 of our report dated March 26, 2007 with
respect to our audits the consolidated financial statements of Andrea
Electronics Corporation and subsidiaries as of December 31, 2006 and 2005,
and
for the years ended December 31, 2006 and 2005, appearing in the Annual Report
on Form 10-KSB of Andrea Electronics Corporation for the year ended December
31,
2006.
/s/
Marcum
& Kliegman LLP
Marcum
& Kliegman LLP
Melville,
New York
April 30,
2007