EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


                                   |GRAPHIC|



                                  Exhibit 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the  incorporation  by  reference of our audit report dated August
29,  2005 which is  included  in the Annual  Report on Form  10-KSB for the year
ended  June  30,  2005 of  Manaris  Corporation  in the  Company's  Registration
Statement on Form S-8 pertaining to the 2006 Nonqualified Stock Option Plan.


MANNING ELLIOTT LLP
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CHARTERED ACCOUNTANTS

Vancouver, Canada

June 5, 2006