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SULLIVAN PLLC
601 UNION STREET SUITE 2300 SEATTLE WA 98101 (206) 382-7777 FAX 382-7700
CERTIFIED PUBLIC ACCOUNTANTS




                        CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM



We hereby consent to the inclusion in this post-effective amendment no. 2 to the
registration statement on Form SB-2/A (No. 333-106839) of Essential Innovations
Technology Corp. of our report dated January 6, 2005, on our audit of the
consolidated balance sheet of Essential Innovations Technology Corp. as of
October 31, 2004, and the related consolidated statements of operations,
stockholders' deficit and comprehensive loss, and cash flows for the year then
ended and for the period from February 9, 2001 (date of inception) to October
31, 2004. We also consent to the references to our firm under the caption
"Experts."

/s/ Peterson Sullivan PLLC

February 25, 2005
Seattle, Washington