EXHIBIT
23.1
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CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby
consent to the incorporation by reference in this Registration Statement on Form
S-8 of our report dated February 25, 2005, except for note 6, as to which the
date is March 7, 2005, relating to the consolidated financial statements and
financial statement schedule of Miller Industries, Inc. and subsidiaries, and
our report dated April 30, 2005, with respect to Miller Industries, Inc.
management’s assessment of the effectiveness of internal control over financial
reporting and the effectiveness of internal control over financial reporting,
which reports are included in the amended annual report on Form 10-K/A of Miller
Industries, Inc. for the year ended December 31, 2004.
/s/
Joseph Decosimo and Company, PLLC
Chattanooga,
Tennessee
August
11, 2005