EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS

            We consent to the incorporation by reference in this  Post-Effective
Amendment No. 1 to Registration  Statement of SeaLife Corporation on Form S-8 of
our report, dated August 28, 2004, which includes an emphasis paragraph relating
to the  Company's  ability  to  continue  as a going  concern,  included  in and
incorporated  by  reference  in the  Annual  Report on Form  10-KSB  of  SeaLife
Corporation for the year ended May 31, 2004.


/S/ TERANCE KELLEY
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Terance Kelley
Pollard-Kelley Auditing Services, Inc.

Fairlawn, Ohio
November 13, 2004