Exhibit 23.2

                      [Letterhead of Moores Rowland Mazars]

                         Consent of Independent Auditors

We  consent  to  inclusion  in Form 8-K/A of Orsus  Xelent  Technologies,  Inc.,
formerly known as Universal  Flirts Corp. dated May 13, 2005 of our report dated
May 5,  2005  relating  to the  consolidated  balance  sheets  of  United  First
International  Limited and its  subsidiary  as of December 31, 2004 and 2003 and
the related  consolidated  statements of  operations,  changes in  stockholders'
equity and cash flows for the year/period then ended..




/s/ Moores Rowland Mazars

Moores Rowland Mazars
Chartered Accountants
Certified Public Accountants
Hong Kong

Dated: May 13, 2005