Peterson Sullivan PLLC CERTIFIED PUBLIC ACCOUNTANTS Tel 206.382.7777 * Fax 206.382.7700 601 UNION STREET, SUITE 2300 http://www.pscpa.com SEATTLE, WASHINGTON 98101 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation in the Registration Statement on Form S-8 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. (a development stage company) and Subsidiaries as of October 31, 2004, and the related consolidated statements of operations, stockholders' deficit and comprehensive loss, and cash flows for the years ended October 31, 2004 and 2003. Our report, dated January 6, 2005, contains an explanatory paragraph that states that Essential Innovation Technology Corp. has not generated revenues or positive cash flow from operations since inception and has an accumulated deficit at October 31, 2004. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. /s/ Peterson Sullivan PLLC September 8, 2005 Seattle, Washington