Ernst & Young
Central Park
352 St. Georges Terrace
Perth, WA 6000
Australia
GPO Box M939
Perth WA 6843
23 March 2001
The Company Secretary
Dynamic Digital Depth Inc.
1600 Canada Place
407 2nd Street SW
Calgary, Alberta
T2P 2Y3 CANADA
Att: Ms. Sarah-Lane Sirey
Dear Madam
CONSENT OF INDEPENDENT AUDITOR
We consent to the reference to our firm under the caption "Experts" and to the use of our reports dated November 16, 2000 in the Registration Statement on Form F-1 and the Prospectus included therein of Dynamic Digital Depth Inc. relating to the registration under the Securities Act of 1933 of the resale by certain selling security holders of 13,611,044 of its common shares.
/s/Ernst & Young
Ernst & Young LLP
Perth, Australia
23 March 2001
cc: Mr. Graeme Harris, Director of Finance and Administration
