EXHIBIT 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  reference to our firm under the caption  "Experts" and to the
use of our report  dated March 5, 2007 (except as to Note 7 which is as of April
20, 2007) included in the Registration  Statement on Form SB-2/A Amendment No. 2
and related  Prospectus  of Aspen Racing  Stables Inc. for the  registration  of
shares of its common stock.

/s/ MANNING ELLIOTT LLP
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CHARTERED ACCOUNTANTS

Vancouver, Canada

April 27, 2007