EXHIBIT 23.1
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ANDREW I. TELSEY P.C. Attorney at Law
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   12835 E. Arapahoe Road, Tower OIne, Penthouse #803, Englewood, Colorado 80112
     Telephone: 303/768-9221 - Facsimile: 303/768-9224 - E-Mail: aitelsey@cs.com



October 12, 2006

Board of Directors
Northern Ethanol, Inc.
193 King Street East
Suite 300
Toronto, Ontario, M5A 1J5, Canada

    Re:      Northern Ethanol, Inc.
             Form SB-2 Registration Statement and related Prospectus

Dear Sirs:

We have acted as counsel to Northern Ethanol,  Inc.  ("Registrant"),  a Delaware
corporation,  in connection  with the preparation of the  above-referenced  SB-2
Registration  Statement  and  related  Prospectus  ("Registration   Statement"),
relating to the  registration  of 4,271,500  shares of common stock,  $.0001 par
value per share to be  offered  by the  Registrant's  Selling  Shareholders  (as
defined in the  Prospectus).  We have examined the Certificate of  Incorporation
and amendments  thereto and By-laws of the Registrant,  and such other documents
as we have deemed  relevant and material.  Based on the  foregoing,  and certain
representations   of  the  officers,   directors  and   representatives  of  the
Registrant, it is the opinion of this office that:

     1. The Registrant  has been duly  organized and is validly  existing and in
good standing in the State of Delaware, the jurisdiction of its incorporation.

     2.  The  aforementioned   securities  to  be  registered  pursuant  to  the
Registration  Statement  have been duly and validly  authorized by the requisite
corporate action in accordance with the general requirements of corporation law.

     3. When, as and if the  aforementioned  securities  are  delivered  against
payment in accordance with the Registration  Statement,  and related Prospectus,
such  securities  will  be  validly  authorized  and  issued,   fully  paid  and
nonassessable   in  accordance   with  the  general   requirements  of  Delaware
corporation law including the statutory provisions, all applicable provisions of
the Delaware  Constitution and reported judicial  decisions  interpreting  those
laws.

We hereby consent to the use of the opinion of this office as Exhibit 5.1 to the
Registration  Statement of the Registrant,  and further consent to the reference
to our name in such Registration Statement, as amended, and related Prospectus.

Yours truly,

s/Andrew I. Telsey, P.C.

ANDREW I. TELSEY, P.C.