Partnership of: DALE MATHESON Vancouver Robert J. Burkart Inc. James F. Carr- Hilton Ltd. Alviri F. Dale Ltd. CARR-HILTON LABONTE LLP Reginald J. LaBonte Ltd. Robert J. Matheson Inc. Rakesh I. Patel Inc. -------------------------- South Surrey Hardy...

EXHIBIT 23.2



                                                                   Partnership of:
                                                                                     
             ▇▇▇▇ ▇▇▇▇▇▇▇▇  Vancouver       ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇ Inc.    ▇▇▇▇▇ ▇. ▇▇▇▇-▇▇▇▇▇▇ Ltd.  Alviri ▇. ▇▇▇▇ Ltd.
   ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇ LLP                  ▇▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇ Ltd.  ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇ Inc.    ▇▇▇▇▇▇ ▇. ▇▇▇▇▇ Inc.
--------------------------  South Surrey    Hardy Baxter Inc.         ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇ Inc.      ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ Inc.
DMCL CHARTERED ACCOUNTANTS                  ▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇▇ Inc.
                            Port Coquillam  ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇ Inc.  ▇▇▇▇▇ ▇. ▇▇▇▇ Inc.         ▇▇▇▇▇▇▇ ▇. Soda Inc.
                                            Fraser ▇. ▇▇▇▇ Ltd.



February 2, 2007

U.S. Securities and Exchange Commission
Division of Corporation Finance
▇▇▇ ▇ ▇▇▇▇▇▇, ▇.▇., ▇▇▇▇▇▇▇▇▇▇, ▇.▇. ▇▇▇▇▇

     Re: Cigma Metals Corporation - Form SB-2 Registration Statement

Dear Sirs:

     As independent registered public accountants, we hereby consent to the use
of our Report to the Stockholders and Board of Cigma Metals Corporation dated
April 11, 2006, except for Note 11 which is dated September 7, 2006, on the
consolidated financial statements of the Company as at December 31, 2005 and the
consolidated statements of operations, stockholders' equity, and cash flows for
the year then ended and for the period from January 13, 1989 (inception) to
December 31, 2005, as included in the amended Registration Statement on Form SB2
(SEC File No. 333-136755) as filed by Cigma Metals Corporation on, or about,
February 1, 2007 (the "Registration Statement").

     In addition, we also consent to the reference to our firm included under
the heading "Experts" in the Registration Statement.

Yours truly,

"DMCL"


▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇ LLP
"DMCL" Chartered Accountants
Vancouver, British Columbia

A MEMBER OF MGI INTERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND BUSINESS ADVISORS

Vancouver       Suite 1500 - ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇, ▇.▇., ▇▇▇▇▇▇
                ▇▇▇ ▇▇▇, Tel: ▇▇▇ ▇▇▇ ▇▇▇▇ - Fax: ▇▇▇ ▇▇▇ ▇▇▇▇ - Main Reception

South Surrey    Suite 301 - ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇, ▇▇▇▇▇ ▇▇▇▇, ▇.▇., ▇▇▇▇▇▇ ▇▇▇▇▇▇,
                Tel: ▇▇▇ ▇▇▇ ▇▇▇▇ - Fax: ▇▇▇ ▇▇▇ ▇▇▇▇

Port Coquitlam  ▇.▇. ▇▇▇ ▇▇▇, ▇▇▇▇▇ ▇▇▇, ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇,  ▇▇▇▇
                ▇▇▇▇▇▇▇▇▇, ▇.▇., ▇▇▇▇▇▇ ▇▇▇ ▇▇▇, Tel: ▇▇▇ ▇▇▇ ▇▇▇▇ -
                Fax: ▇▇▇ ▇▇▇ ▇▇▇▇