Exhibit
23.3
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
TO: Coda
Octopus Group, Inc.
As
registered independent certified public accountants, we hereby consent to
the
inclusion in the Form SB-2 Registration Statement of our report , dated April
23, 2007, except for Note 16, which date is August 9, 2007, relating to the
financial statements of Miller & Hilton, Inc. and to the reference to our
Firm under the caption “Experts”
appearing
in the Prospectus.
/s/
RUSSELL BEDFORD STEFANOU MIRCHANDANI LLP
Russell
Bedford Stefanou Mirchandani LLP
New
York,
New York
September
4 , 2007