MILLER & MCCOLLOM
Certified Public Accountants
4350 Wadsworth Boulevard, Suite 300
Wheat Ridge, Colorado
80033
Phone: 303-424-2020
Facsimile: 303-424-2828
To the Board of Directors
and Management of
Capital Reserve Canada Limited
1530 9th Avenue S.E.
Calgary, Alberta. T2G OT7
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We hereby consent to the use of our report dated March 27, 2003 and March 9, 2004 relating to the independent accountants’ report and audited financial statements of Capital Reserve Canada Limited as of December 31, 2002 and 2001 and for the years then ended as appears in Form 20-F in the Company’s filings with the U.S. Securities and Exchange Commission.
/s/ Miller and McCollom
Miller & McCollom
Certified Public Accountants
Wheat Ridge, Colorado
March 15, 2004