EXHIBIT
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation in the Annual Report of Cemtrex, Inc. on Form 10K
of our report dated January 6, 2011 on our audit of the financial statements of
Cemtrex, Inc. and Subsidiary as of September 30, 2010 and for the year then
ended, which our report is incorporated in the Form 10K.
/s/ Gruber & Company,
LLC
Lake
Saint Louis, Missouri
January
13, 2011