LABONTE & CO.                      #610 - 938 HOWE STREET
_______________________________________         VANCOUVER, BC  CANADA
C H A R T E R E D A C C O U N T A N T S         V6Z 1N9
_______________________________________         TELEPHONE      (604) 682-2778
                                                FACSIMILE      (604) 689-2778
                                                EMAIL        INTO@LABONTECO.COM




November 20, 2003


U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549


RE:  LEXINGTON RESOURCES INC. (FORMERLY INTERGOLD CORPORATION) - S-8
     REGISTRATION OF 1,000,000 SHARES

Dear Sir/Madame:

We hereby  consent to the  incorporation  by reference  therein of our Auditors'
Report dated February 28, 2003 to the  Stockholders  and Board of Directors with
respect to the financial statements of the Company included in its annual report
filed with the U.S. Securities and Exchange Commission for the fiscal year ended
December 31, 2002 on Form 10-KSB.


Sincerely,


"LABONTE & CO."


LABONTE & CO.,
CHARTERED ACCOUNTANTS