EXHIBIT 23.2


CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated March 1, 2005 included in the Registration Statement on
Form SB-2 and the related Prospectus of Levin Textiles International Inc. for
the registration of shares of its common stock.

/s/ "Manning Elliott"

MANNING ELLIOTT
CHARTERED ACCOUNTANTS
Vancouver, Canada
March 14, 2005