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LANCASTER & DAVID                           Incorporated Partners
- -----------------                           David E. Lancaster, CA
Chartered Accountants                       Michael J. David, CA

                                            Associates
                                            B.R. (Doc) Street, CA
                                            Frank E. Powell, CA





                 CONSENT OF INDEPENDENT ACCOUNTANTS
                 ----------------------------------




We hereby consent to the inclusion of our Auditors' Report dated
February 15, 2001, on the financial statements of Whistler Investments,
Inc. as at January 31, 2001 in the Company's Prospectus dated November
21, 2001 when such financial information is read in conjunction with
the financial statements referred to in our Report.



                                 /s/ Lancaster & David

                                 Chartered Accountants

Vancouver, Canada
November 21, 2001


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       Burnaby Office - Suite 3, 7375 Kingsway, Burnaby, BC,
                 Canada, V3N 3B5 Facsimile: (604) 524-9837
   Vancouver Office - Suite 3240, 666 Burrard Street, Vancouver, BC,
                 Canada, V6C 2X8  Facsimile: (604) 602-0867
       Telephone: (604) 717-5526  Email:  admin@lancasteranddavid.ca