Exhibit 23.1

                                     [LOGO]

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
Amendment No. 3 to 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

March 11, 2005