EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS

            We consent to the  incorporation  by reference in this  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
Transition  Report on Form 10-KSB of SeaLife  Corporation  for the seven  months
ended December 31, 2004.

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

Fairlawn, Ohio
December 19, 2005