[Letterhead of Dale Matheson Carr-Hilton LaBonte]

May 1, 2006


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

Dear Sir or Madam:

As independent registered public accountants, we hereby consent to the
incorporation by reference in this Registration Statement on Form SB-2 of Luna
Technologies International, Inc. of the following:

Our report dated April 10, 2006 to the Stockholders and Board of Directors on
the consolidated financial statements of Luna Technologies International, Inc.
as of December 31, 2005 and 2004 and for the years then ended included in the
Company's annual filing on Form 10-KSB filed with the Securities and Exchange
Commission.

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

Sincerely,

"Dale Matheson Carr-Hilton LaBonte"

Dale Matheson Carr-Hilton LaBonte
Chartered Accountants
Vancouver, Canada