CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in this Registration Statement on Form SB-2/A, of our report dated June 20, 2005 relating to the April 30, 2005 financial statements of Som Resources, Inc.
We also consent to the reference to our Firm under the caption "Experts" in the Registration Statement.
/S/ Webb &Amp; Company, P.A.
Webb & Company, P.A.
Certified Public Accountants
Boynton Beach, Florida
August 26, 2005
1501 Corporate Drive, Suite 290 • Boynton Beach, FL, 33426
Telephone: (561) 752-1721 • Fax: (561) 734-8562
www.cpawebb.com