Exhibit 23.2
L●B●B
LBB & ASSOCIATES LTD., LLP . . . CERTIFIED PUBLIC ACCOUNTANTS
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use of our report dated May 17, 2007, to this Registration Statement on Form SB-2 of Elray Resources, Inc. for the registration of shares of its common stock. We also consent to the reference to our firm under the caption “Experts” in such Registration Statement.
/s/ LBB & Associates Ltd., LLP
LBB &Associates Ltd., LLP
Houston, Texas
June 7, 2007