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
                                                            September 22, 2003
Chartered Accountants