================================================================================ EXHIBIT 23.1 [DALE MATHESON Partnership of: Robert J Burkart, Inc. [CARR-HILTON LABONTE Alvin F Dale, Ltd. Peter J Donaldson, Inc. - ------------------- Robert J Matheson, Inc. Fraser G Ross, Ltd. James F Carr-Hilton, Ltd R.J. LaBonte, Ltd. [CHARTERED ACCOUNTANTS LOGO] January 11, 2006 U.S. Securities and Exchange Commission Division of Corporation Finance 450 Fifth St. N.W. Washington DC 20549 Re: Azzoro Inc. - Form SB-2 Registration Statement Dear Sirs: As an independent registered public accounting firm, we hereby consent to the inclusion or incorporation by reference in this Form SB-2 Registration Statement dated January 11, 2006 of the following: |X| Our report to the Stockholders and Board of Directors of Azzoro Inc. dated July 4, 2005 on the financial statements of the Company for the year ended March 31, 2005. In addition, we also consent to the reference to our firm included under the heading "Experts" in this Registration Statement. Yours truly, "Dale Matheson Carr-Hilton LaBonte" Dale Matheson Carr-Hilton LaBonte Chartered Accountants Vancouver, Canada A MEMBER OF MMGI INTERNATIONAL, A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS AND BUSINESS ADVISORS Vancouver Suite 1700-1140 West Pender Street, Vancouver, B.C., Canada V6E 4G1 Offices: Suite 610-938 Howe Street, Vancouver, B.C., Canada V6Z 1N9 Surrey Suite 303-7337 -137th Street, Surrey, B.C., Canada V3W 1A4 Office Tel: 604 687 4747 Fax: 604 687 4216 Tel: 604 682 2778 Fax: 604 689 2778 Tel: 604 572 4586 Fax: 604 572 4587