Exhibit
      23.1
    
    
    CONSENT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    
    
    As
      independent registered public accountants, we hereby consent to the
      incorporation by reference in the Registration Statement No. 333-107721 on
      Form
      S-8 of our report dated December 18, 2007, relating to the consolidated
      financial statements of LiveDeal, Inc. and Subsidiaries as of September 30,
      2007
      and the related consolidated statements of operations, stockholders’ equity, and
      cash flows for the year ended September 30, 2007, included in the 2007 Annual
      Report on Form 10-K of LiveDeal, Inc. and Subsidiaries.
    
    
    /s/
      Mayer Hoffman McCann P.C.
    
    Phoenix,
      Arizona
    December
      18, 2007