DALE MATHESON Partnership Of: Robert J. Burkart, Inc. CARR-HILTON LABONTE Alvin F. Dale, Ltd. James F. Carr-Hilton, Ltd. --------------------- Robert J. Matheson, Inc. Peter J. Donaldson, Inc. CHARTERED ACCOUNTANTS R.J. LaBonte, Ltd. Fraser G. Ross,...

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CHARTERED ACCOUNTANTS                             ▇.▇. ▇▇▇▇▇▇▇, Ltd.
                                                  Fraser ▇. ▇▇▇▇, Ltd.


February 26, 2005



U.S. Securities and Exchange Commission
Division of Corporation Finance
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Re: Aerobic Creations Inc.- Form 10-SB12G Registration Statement
    Amendment No. 2

Dear Sirs:

As independent registered public accountants, we hereby consent to the
inclusion or incorporation by reference in this Form 10-SB12G
Registration Statement - Amendment No. 2, dated February 26, 2005, of
the following:

Our report to the Stockholders and Board of Directors of Aerobic
Creations Inc. dated June 3, 2004 on the financial statements of the
Companyas at May 31, 2004 and for the period from February 25, 2004
(inception) to May 31, 2004.


Yours truly,
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CHARTERED ACCOUNTANTS
Vancouver, B.C.
June 3, 2004

A Member of MMGI International, A Worldwide Network of Independent
              Accountants and Business Advisors

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