EXHIBIT 23.2

MANNING ELLIOTT                     |  11th floor West Pender Street, Vancouver,
                                    |  BC, Canada V6E 3S7
CHARTERED ACCOUNTANTS               |  Phone: 604. 714. 3600 Fax: 604. 714. 3669
                                    |  Web: manningelliott.com


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  reference to our firm under the caption  "Experts" and to the
use of our report dated November 8, 2004 included in the Registration  Statement
on Form  SB-2  Amendment  No. 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

August 19, 2005