Exhibit 23.2

                           MICHAEL T. STUDER CPA P.C.
                             18 East Sunrise Highway
                               Freeport, NY 11520
                              Phone: (516) 378-1000
                               Fax: (516) 546-6220


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
Cantop Ventures, Inc.

I consent to the use in the  Post-Effective  Amendment No.1 to the  Registration
Statement on Form SB-2 of my report dated September 20, 2007,  included  therein
relating to the  financial  statements  of Cantop  Ventures,  Inc. for the years
ended July 31, 2007 and 2006 and for the period February 22, 2005 (inception) to
July 31,  2007.  I also  consent to the  reference to the firm under the heading
"Interest of Named Experts and Counsel" in this amendment.



                                         /s/ Michael T. Studer CPA P.C.
                                         ---------------------------------------
Freeport, New York                       Michael T. Studer CPA P.C.
October 30, 2007