EXHIBIT 23.3


           [LETTERHEAD OF MANNING ELLIOTT LLP, CHARTERED ACCOUNTANTS]



            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 August 29, 2005, included in the Registration  Statement
on Form SB-2 Amendment No. 1 and related  Prospectus of Manaris  Corporation for
the registration of shares of its common stock.


/s/ MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS

Vancouver, Canada

October 11, 2006