EXHIBIT 23.1



                               [GRAPHIC  OMITED]



                               [GRAPHIC  OMITED]






CONSENT  OF  INDEPENDENT  AUDITOR



We  consent  to  the  reference  to  our firm under the captions "Accountants On
Accounting  And  Financial  Disclosure"  and  "Interests  Of  Named  Experts And
Counsel" and to the use of our report dated September 21, 2001, in Amendment No.
2  to  the  Form  S-1  Registration Statement and related Prospectus of Valemont
Supply  Inc.  for  the  registration  of  shares  of  its  common  stock.

/s/  Manning  Elliot


CHARTERED  ACCOUNTANTS
Vancouver,  Canada
April  2,  2002