Exhibit 16.01

KPMG LLP
Chartered Accountants
PO Box 10426  777 Dunsmuir Street                      Telephone  (604) 691-3000
Vancouver BC  V7Y 1K3                                  Telefax  (604) 691-3031
Canada                                                 www.kpmg.ca



July 9, 2004


UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
450 Fifth Street, N.W.
Washington, DC  20549


Ladies and Gentlemen

We were previously the principal accountants for Essential Innovations
Technology Corp. (the "Company") and, under the date of April 23, 2003, we
reported on the consolidated balance sheets of the Company as at October 31,
2002 and 2001 and the consolidated statements of operations, cash flows and
stockholders' equity and comprehensive loss of the Company for each of the years
in the years ended October 31, 2002 and 2001. On January 8, 2004, our
appointment as principal accountants was terminated.

We have read the Company's statements included under the heading "Change of
Accountant" of Amendment No. 6 to its registration statement on Form SB-2/A, and
we agree with such statements except that we are not in a position to agree or
disagree with the Company's statement that Peterson Sullivan PLLC was not
engaged regarding the application of accounting principles to a specified
transaction or the type of audit opinion that might be rendered on the Company's
consolidated financial statements.

Yours very truly


KPMG LLP (signed)


KPMG LLP, a Canadian limited liability partnership is the Canadian member of
KPMG International, a Swiss nonoperating association.