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 October 14, 2004, in the
Registration Statement (Form SB-2) and related Prospectus of Boss Minerals, Inc.
for the registration of shares of its common stock.


/s/ "Manning Elliott"


MANNING ELLIOTT

CHARTERED ACCOUNTANTS

Vancouver, Canada

November 22, 2004