EXHIBIT 23.1

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the use in form SB-2  Registration  Statement under the Securities
Act of 1933 by Aspen Racing  Stables Inc. (a Nevada  corporation)  of our report
dated March 5, 2007 on the financial  statements  of Aspen Racing  Stables as of
October  31,  2006  and for  each of the  years  then  ended,  accompanying  the
financial  statements  contained in such Form SB-2 Registration  Statement under
the Securities  Act of 1933, and to the use of our name and the statements  with
respect to us appearing under the heading "Experts".



/s/ Manning Elliott LLP
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MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS

Vancouver, Canada

April 27, 2007