Exhibit 23.1

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MANNINNG  ELLIOTT                           11th floor, 1050 West Pender Street,
                                            Vancouver, BC,Canada V6E 3S7

CHARTERED ACCOUNTANTS                       Phone: 604.714.3600 Fax:604.714.3669
                                            Web: manningelliott.com




                         CONSENT OF INDEPENDENT AUDITORS

We consent to the  reference to our firm under the caption  "Interests  Of Named
Experts And Counsel" and to the use of our report dated August 17, 2004,  in the
Registration  Statement  (Form SB-2) and related  Prospectus of Matrix  Ventures
Inc. for the registration of shares of its common stock.


/s/ "Manning Elliott"


MANNING ELLIOTT

CHARTERED ACCOUNTANTS

Vancouver, Canada

November 8, 2004