EXHIBIT 23.2

           [LETTERHEAD OF MANNING ELLIOTT LLP, CHARTERED ACCOUNTANTS]


             Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors
of Manaris Corporation (formerly C-Chip Technologies Corporation)


We  have  audited  the  accompanying   consolidated  balance  sheet  of  Manaris
Corporation  (formerly C-Chip Technologies  Corporation) as of June 30, 2005 and
the related consolidated  statement of operations,  cash flows and stockholders'
equity for the year then ended. These consolidated  financial statements are the
responsibility of the Company's management.  Our responsibility is to express an
opinion on these consolidated financial statements based on our audit.

We conducted  our audit in accordance  with the Standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and  perform  the  audits to  obtain  reasonable  assurance  about  whether  the
financial  statements  are free of  material  misstatement.  An  audit  includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial  statements.  An audit also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating the overall  financial  statement  presentation.  We believe that our
audit provide a reasonable basis for our opinion.

In our opinion, the consolidated  financial statements referred to above present
fairly, in all material respects,  the financial position of Manaris Corporation
(formerly C-Chip Technologies Corporation), as of June 30, 2005, and the results
of its operations and its cash flows for the year the ended,  in conformity with
accounting principles generally accepted in the United States.

The accompanying  consolidated  financial statements have been prepared assuming
the Company  will  continue as a going  concern.  As  discussed in Note 1 to the
consolidated   financial  statements,   the  Company  has  incurred  significant
operating losses since inception.  The Company's  working capital and cash flows
generated  from  product  and service  revenues  may not be  sufficient  to fund
operations for the next twelve  months.  These factors raise  substantial  doubt
about the Company's ability to continue as a going concern.  Management's  plans
in  regard  to these  matters  are also  discussed  in Note 1. The  consolidated
financial   statements   do  not  include  any   adjustments   relating  to  the
recoverability  and  classification of recorded asset amounts or the amounts and
classification  of  liabilities  that might be  necessary  should the Company be
unable to continue as a going concern.


/s/ MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS

Vancouver, Canada

August 29, 2005