EXHIBIT 23.2



MANTYLA MCREYNOLDS  LLC
           THE CPA. NEVER UNDERESTIMATE THE VALUE.(SM)








                  CONSENT OF INDEPENDENT REGISTERED ACCOUNTANTS

We consent to the incorporation in this  Registration  Statement on Form SB-2/A,
Pre-Effective  Amendment  No. 2, of our report dated  February 28, 2006,  on our
audit  of  the  financial   statements  of  Chilco  River  Holdings,   Inc.  and
Subsidiaries,  as of December 31, 2005 and for the years ended December 31, 2005
and 2004.  We also  consent  to the  reference  to our firm  under  the  caption
"Experts and Changes In and  Disagreements  with  Accountants  on Accounting and
Financial Disclosure".






                                        /s/ Mantyla McReynolds LLC
                                        ----------------------------------------
                                        Mantyla McReynolds LLC
                                        Salt Lake City, Utah
                                        May 5, 2006





           5872 South 900 East, Suite 250oSalt Lake City, Utah 84121o
                       (801) 269-1818oFax (801) 266-3481