EXHIBIT 23.2



                                                                   Partnership of:
                                                                                     
             DALE MATHESON  Vancouver       Robert J. Burkart Inc.    James F. Carr-Hilton Ltd.  Alviri F. Dale Ltd.
   CARR-HILTON LABONTE LLP                  Reginald J. LaBonte Ltd.  Robert J. Matheson Inc.    Rakesh I. Patel Inc.
- --------------------------  South Surrey    Hardy Baxter Inc.         Michael K. Braum Inc.      Rick Carabetta Inc.
DMCL CHARTERED ACCOUNTANTS                  Peter J. Donaldson Inc.
                            Port Coquillam  Winfred A. Jacobson Inc.  Brian A. Shaw Inc.         Anthony L. Soda Inc.
                                            Fraser G. Ross Ltd.



November 3, 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/A NO. 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/A No. 2 Registration Statement
dated November 3, 2006, of the following:

- -    Our Report  to the Stockholders and Board of Cigma Metals Corporation dated
     April  11, 2006, except for Note 11 which is dated September 7, 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,

/s/ DMCL

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


A MEMBER OF DMGI INTERNATIONAL A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND BUSINESS ADVISORS

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

South Surrey    Suite 301 - 1656 Martin Drive, White Rock, B.C., Canada V4A6E7,
                Tel: 604 531 1154 - Fax: 604 538 2613

Port Coquitlam  P.O. Box 217, Suite 700, 2755 Lougheed Highway,  Port
                Coquitlam, B.C., Canada V3C 3V7, Tel: 604 941 8266 -
                Fax: 604 941 0971