Acme United Corp – ‘10-K’ for 12/31/06 – ‘EX-23’

On:  Thursday, 3/15/07, at 5:13pm ET   ·   For:  12/31/06   ·   Accession #:  1026608-7-40   ·   File #:  1-07698

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         44    256K 
 2: EX-21       Subsidiaries                                           1      5K 
 3: EX-23       Consent of Experts or Counsel                          1      7K 
 4: EX-31       Exhibit 31.1                                           1      7K 
 5: EX-31       Exhibit 31.2                                           1      7K 
 6: EX-32       Exhibit 32.1                                           2±     9K 
 7: EX-32       Exhibit 32.2                                           2±     9K 

EX-23   —   Consent of Experts or Counsel

EXHIBIT 23                                                                      

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statements     
(Form S-8 Nos. 333-84499, 33-98918, 333-26737, 333-70346, and 333-126478)       
pertaining to the Acme United Corporation Amended and Restated Stock Option     
Plan, the Registration Statements (Form S-8 Nos. 333-84505, 333-26739,          
333-70348, and 333-126478) pertaining to the Acme United Corporation            
Non-Salaried Director Stock Option Plan and the Registration Statement (Form S-8
No. 333-84509) pertaining to the Acme United Corporation Deferred Compensation  
Plan for Directors and Acme United Corporation Deferred Compensation Plan for   
Walter C. Johnsen of our report dated March 9, 2007, with respect to the        
consolidated financial statements and schedule of Acme United Corporation and   
subsidiaries included in the Annual Report (Form 10-K) for the year ended       
December 31, 2006.                                                              

/s/ Ernst & Young LLP                                                           

Hartford, Connecticut                                                           
March 9, 2007                                                                   

Dates Referenced Herein

This ‘10-K’ Filing		Date		Other Filings
Filed on:		3/15/07		None on these Dates
		3/9/07
For Period End:		12/31/06
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