MANNING ELLIOTT

CHARTERED ACCOUNTANTS

11th floor, 1050 West Pender Street, Vancouver, BC, Canada V6E 3S7

Phone: 604. 714. 3600 Fax: 604. 714. 3669 Web: manningelliott.com



                                  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
May 18, 2007