Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board
of Directors
New Image
Concepts, Inc.
We
consent to the inclusion in this Registration Statement on Amendment No. 1 to
Form S-1 filed with the SEC on March 18, 2008 (the “Registration Statement”), of
our report dated March 17, 2008, relating to the balance sheets of New Image
Concepts, Inc. as of December 31, 2007 and 2006, and the related statement of
operations, stockholders’ equity (deficit), and cash flows for the year ended
December 31, 2007, the period from October 3, 2006 (inception) through December
31, 2006 and the period from October 3, 2006 (inception) through December 31,
2007, appearing in the Prospectus, which is a part of such Registration
Statement. We also consent to the reference to our firm under the
caption “Experts” in such Registration Statement.
/s/ Li
& Company, PC
Li &
Company, PC
Skillman,
New Jersey
April 1,
2008