EXHIBIT 23.2
DAVIDSON & COMPANY LLP
Chartered Accountants
A Partnership of Incorporated Professionals
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CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
We consent to the use in this Registration Statement on Form SB-2/A-1 of
Xtra-Gold Resources Corp. and Subsidiaries of our report dated March 16, 2006
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 LLP"
Vancouver, Canada Chartered Accountants
February 8, 2007
A Member of SC INTERNATIONAL
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0000 - 000 Xxxxxxxxx Xxxxxx, P.O. Box 10372, Pacific Centre,
Vancouver, BC, Canada, V7Y 1G6
Telephone (000) 000-0000 Fax (000) 000-0000