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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use of our report dated August 10, 2007 on the consolidated balance sheet of Neptune Technologies & Bioressources Inc. (the "Corporation") as at May 31, 2007 and the consolidated statements of operations, deficit and cash flows for the year ended May 31, 2007, which report appears in this annual report on Form 40-F of the Corporation and our audit report dated August 10, 2007 on the related supplemental note entitled "Reconciliation to United States Generally Accepted Accounting Principles" in respect of the Corporation's consolidated financial statements as at May 31, 2007 and for the year ended May 31, 2007, which report appears in this annual report on Form 40-F of the Corporation.
Chartered Accountants
Montréal, Canada
November 19, 2007
KPMG LLP, a Canadian owned limited liability partnership established under the
laws of Ontario, is a member firm of KPMG International, a Swiss association.