Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the  incorporation in this  Registration  Statement on Form
S-1, of our report dated January 23, 2013, of CBL Resources Inc. relating to the
financial  statements as of August 31, 2012 and for the period from June 1, 2012
(Inception)  to August  31,  2012,  and to the  reference  to our firm under the
caption "Experts" in this Registration Statement.


/s/ M&K CPAS, PLLC
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Houston, Texas
January 30, 2013