Exhibit 23.2

Consent of Morgan and Company Chartered Accountants









INDEPENDENT AUDITORS' CONSENT




We  consent to the use in the amended Registration Statement
of  Manchester  Inc. on Form SB-2 of our  Auditors'  Report,
dated  December 6, 2002, on the balance sheet of  Manchester
Inc. as at November 30, 2002, and the related statements  of
loss  and deficit accumulated during the exploration  stage,
cash  flows,  and stockholders' equity for the  period  from
inception on August 27, 2002 to November 30, 2002.

In  addition,  we consent to the reference to us  under  the
heading  "Interests  Of Named Experts And  Counsel"  in  the
Registration Statement.



Vancouver,Canada                             /s/ Morgan & Company

July  28,  2003                              Chartered Accountants