M O R G A N
                                                          &
                                                           C O M P A N Y
                                                           CHARTERED ACCOUNTANTS













                          INDEPENDENT AUDITORS' CONSENT
                          -----------------------------




We consent to the incorporation by reference in this  Registration  Statement of
Universal  Domains  Incorporated  on Form S-8  relating to the  registration  of
24,800,000 common shares to be issued to John Formicola,  Tom Reid, John Boldis,
Duncan MacKechnie,  Mike Edwards, Fred Guarnieri,  Suraj Jaswal,  Dorothy Brown,
Lisa  Lehner,  David Flynn and  Victoria  Chen  pursuant  to certain  consulting
services  agreements,  of our  Auditors'  Report,  dated August 15, 2003, on the
balance  sheets of Universal  Domains  Incorporated  as at December 31, 2002 and
2001,  and the related  statements of operations  and deficit,  cash flows,  and
stockholders' equity for the years ended December 31, 2002 and 2001.




Vancouver, Canada                                          "Morgan & Company"

September 5, 2003                                          Chartered Accountants




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