EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS

         We consent to the  incorporation  by reference  in this  Post-Effective
Amendment No. 4 to Registration  Statement of SeaLife Corporation on Form S-8 of
our report,  dated April 7, 2005, 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  Transition  Report on Form 10-KSB of SeaLife
Corporation for the seven months ended December 31, 2005.

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

Fairlawn, Ohio
November 3, 2005