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A Partnership of Incorporated Professionals
DAVIDSON & COMPANY Chartered Accountants
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INDEPENDENT AUDITORS' CONSENT
We consent to the use in the Amendment No. 1 to the Registration Statement on
Form SB-2 of ▇▇▇▇▇▇▇▇.▇▇▇ Enterprises Inc. of our report dated July 23, 2001
appearing in the Prospectus, which is part of such Registration Statement, and
to the reference of us under the heading "Experts" in such Prospectus.
"DAVIDSON & COMPANY"
/s/ Davidson & Company
Vancouver, Canada Chartered Accountants
January 18, 2002
A Member of SC INTERNATIONAL
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