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                                  Exhibit 23.1


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 REGISTERED PUBLIC ACCOUNTING FIRM

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  September  16, 2005, in
Amendment  No.  5 to  the  Registration  Statement  on  Form  SB-2  and  related
Prospectus of Matrix Ventures, Inc. for the registration of shares of its common
stock.


/s/ "Manning Elliott LLP"


MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS

Vancouver, Canada

December 9, 2005