OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
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,
Saint Louis, Missouri