EXHIBIT 23.3
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Northern Ethanol, Inc.
We consent to the use of our audit report dated August 29, 2007, with respect to the consolidated balance sheets of Northern Ethanol, Inc. as at December 31, 2006 and 2005 and the related consolidated statements of operations, consolidated stockholders’ equity and comprehensive income and consolidated cash flows for each of the years in the two-year period ended December 31, 2006 and from November 29, 2004, date of inception, to December 31, 2006 which report appears in the Form SB2 of Northern Ethanol, Inc. dated September 11, 2007.
Our audit report dated August 29, 2007, contains an explanatory paragraph that states there are factors that raise substantial doubt about the Company’s ability to continue as a going concern. Information relating to management’s plans in regard to those matters is described in note 11 (d) to the accompanying consolidated financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of that uncertainty.
We consent to the reference to our firm under the heading “Experts” in the prospectus.
s/KPMG LLP
Chartered Accountants, Licensed Public Accountants
Toronto, Canada
September 11, 2007