CONSENT OF INDEPENDENT AUDITORS


      We  consent  to  the reference to our firm under the caption "Interests Of
Named Experts And Counsel" and to the use of our report dated February 21, 2002,
in  Amendment  No.  6  to  the Registration Statement (Form SB-2) as amended and
related  Prospectus  of  Corporate  Development  and  Innovation  Inc.  for  the
registration  of  shares  of  its  common  stock.


June 25, 2002


Vancouver,  Canada

Manning Elliott
CHARTERED  ACCOUNTANTS



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Manning Elliott