EXHIBIT 23.2

DALE MATHESON                                Partnership of
CARR-HILTON LABONTE        Robert J. Burkart, Inc.    James F. Carr-Hilton, Ltd.
CHARTERED ACCOUNTANTS      Alvin F. Dale, Ltd.        Peter J. Donaldson, Inc.
                           Wilfred A. Jacobson, Inc.  Reginald J. LaBonte, Ltd.
                           Robert J. Matheson, Inc.   Rakesh I. Patel, Inc.
                           Fraser G Ross, Ltd.        Brian A. Shaw, Inc.
                           Anthony L. Soda, Inc.
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August 18, 2006


U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E., Washington, D.C. 20549

RE: CIGMA METALS CORPORATION - FORM SB-2 REGISTRATION STATEMENT
- ---------------------------------------------------------------

Dear  Sirs:

As independent registered public accountants, we hereby consent to the inclusion
or  incorporation  by  reference  in this Form SB-2 Registration Statement dated
August  18,  2006,  of  the  following:

- -    Our  Report to the Stockholders and Board of Cigma Metals Corporation dated
     April  11,  2006 on the consolidated financial statements of the Company as
     at  December  31,  2005  and  the  consolidated  statements  of operations,
     stockholders'  equity,  and  cash flows for the year then ended and for the
     period  from  January  13,  1989  (inception)  to  December  31,  2005.

In  addition,  we  also  consent to the reference to our firm included under the
heading  "Experts"  in  this  Registration  Statement.

Yours truly,


"Dale Matheson Carr-Hilton LaBonte"


DALE MATHESON CARR-HILTON LABONTE
CHARTERED ACCOUNTANTS
VANCOUVER, BRITISH COLUMBIA

A  MEMBER  OF  MGI INTERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND  BUISNESS  ADVISORS

Vancouver   Suite 1500-1140 West Pender Street, Vancouver, B.C., Canada V6E 4G1
            Tel: 604 687 4747 - Fax: 604 689 2778 - Main Reception
            Suite 1700- 1140 West Pender Street, Vancouver, B.C., Canada V6E 4G1
            Tel: 604 687 4747 - Fax: 604 687 4216