Smith & Company
A Professional Corporation of Certified Public Accountants
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the use in the Prospectus constituting part of this Registration Statement on Form SB-2 of our report dated October 12, 2005, relating to the financial statements of Samoyed Energy Corp., which appears in such Prospectus. We also consent to the reference to us under the heading "Experts" in such Prospectus.
/s/ Smith & Company
Certified Public Accountants
Salt Lake City, Utah
October 28, 2005
4764 South 900 East, Suite 1 • Salt Lake City, Utah 84117-4977
Telephone: (801) 281-4700 • Facsimile: (801) 281-4701
E-mail: smithcocpa@earthlink.net
Members: American Institute of Certified Public Accountants • Utah Association of Certified Public Accountants
