Exhibit 23.2

                         De Joya Griffith & Company, LLC
                   Certified Public Accountants & Consultants
                          2425 W. Horizon Ridge Parkway
                             Henderson, Nevada 89052

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INDEPENDENT AUDITORS' CONSENT

We consent to the use of Gemwood Productions, Inc. on Form SB-2 of our Auditors'
Report,  dated  November 1, 2005, on the balance  sheet of Gemwood  Productions,
Inc.  as of  September  30,  2005  and  the  related  statement  of  income  and
accumulated  deficit from January 17, 2005,  date of inception to September  30,
2005,  changes in stockholders'  equity, and cash flows for the period September
30, 2005.


/s/ De Joya Griffith & Company, LLC
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De Joya Griffith & Company, LLC
December 21, 2005
Las Vegas, Nevada


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               Telephone (702) 563-1600 * Facsimile (702) 920-8049