EXHIBIT 23.1


                         Glast, Phillips & Murray, P.C.
                          815 Walker Street, Suite 1250
                              Houston, Texas 77002
                                 (713) 237-3135



November 22, 2004


U.S. Securities and Exchange Commission
Division of Corporation Finance 450
Fifth Street, N.W.
Washington, D.C. 20549

Re:      Marmion Industries Corp. - Form S-8

Gentlemen:

         I have acted as counsel to Marmion Industries Corp., a Nevada
corporation (the "Company"), in connection with its Post-Effective Amendment No.
2 to the Registration Statement on Form S-8 relating to the registration of
8,000,000 shares of its common stock, ("Incentive Shares"), $0.001 par value per
Incentive Share, which are issuable pursuant to the Company's Amended Employee
Stock Incentive Plan for the Year 2004 No. 2. I hereby consent to all references
to my firm included in this Registration Statement, including the opinion of
legality.

                                                Very truly yours,

                                                /s/ Norman T. Reynolds

                                                Norman T. Reynolds