EXHIBIT 23.2
DALE MATHESON Partnership of: Robert J. Bukart, Inc.
CARR-HILTON LABONTE James F. Carr-Hilton Ltd.
_____________________ Alvin F. Dale, Ltd.
CHARTERED ACCOUNTANTS Peter J. Donaldson, Inc.
R.J. LaBonte, Ltd.
Robert J. Matheson, Inc.
Fraser G. Ross, Ltd.
April 23, 2004
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
450 Fifth St. N.W.
Washington DC 20549
RE: LEXINGTON RESOURCES INC. (FORMERLY INTERGOLD CORPORATION) - FORM S-8
________________________________________________________________________________
Dear Sirs:
As Chartered Accountants, we hereby consent to the incorporation by reference in
this Form S-8 Registration Statement dated April 23, 2004 of the following
report contained in the Company's December 31, 2003 Annual Report filed on Form
10-KSB dated April 5, 2004.
o Our report to the Stockholders and Board of Directors of Lexington
Resources Inc. (formerly Intergold Corporation) dated February 19, 2004,
except for Note 11 which is dated March 12, 2004 on the consolidated
balance sheet of the Company as at December 31, 2003 and the consolidated
statements of operations, changes in stockholders' equity and cash flows
for the period from September 29, 2003 (inception) to December 31, 2003.
Yours truly,
"DALE MATHESON CARR-HILTON LABONTE"
DALE MATHESON CARR-HILTON LABONTE
CHARTERED ACCOUNTANTS
VANCOUVER, BRITISH COLUMBIA
A MEMBER OF MMGI INTERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND BUSINESS ADVISORS.
Vancouver Offices: Suite 1700 - 1140 West Pender stree, Vancouver, B.C., Canada
V6E 4G1, Tel: 604-687-4747 Fax: 604-687-4216
Suite 610 - 938 Howe Street, Vancouver, B.C., Canada V6Z IN9
Tel: 604-682-2778 Fax: 604-689-2778
Surrey Office: Suite 303-7337-137th Street, Surrey, B.C., Canada V3W IA4
Tel: 604-572-4586 Fax: 604-572-4587