EXHIBIT 10.6 Smart Technology, Inc. West Palm Beach, FL INDEPENDENT AUDITORS' CONSENT Ladies and Gentlemen: We hereby consent to the use in this Registration Statement of Smart Technology, Inc. on Form SB-1 Amendment No.5 of our report dated April 20, 2004 on the financial statements of the company, appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our firm under the headings "Selected Financial Data" and "Experts" in such Prospectus. /s/ Durland & Company, CPAs, P.A Durland & Company, CPAs, P.A. Palm Beach, Florida 3 May 2004