Ex
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in this Registration Statement on
Form S-1
of our report dated June 17, 2009, relating to the
consolidated financial statements for the year ended
December 31, 2008 of Vuzix Corporation. We also hereby
consent to the reference to us under the heading
Experts in the Prospectus, which is a part of this
Registration Statement.
Rotenberg & Co., LLP
Rochester, New York
June 30, 2009