CONSENT OF INDEPENDENT ACCOUNTANTS
January 18, 2005
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Westsphere Asset Corporation Inc. of our report dated March 27, 2004, relating to the consolidated financial statements of Westsphere Asset Corporation Inc. and subsidiaries as of December 31, 2003.
/s/ Miller and McCollom
Miller and McCollom
Certified Public Accountants
4350 Wadsworth Boulevard, Suite 300
Wheat Ridge, Colorado 80033