Exhibit  23.1     Consent  of  Independent  Auditors,  Kabani  &  Co.,  CPAs

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

         We  consent  to  the  use, in the registration statement on Form SB-2/A
(Amendment  No.  2) of Island Residences Club, Inc., of our report dated January
16,  2006  on  our audits of the financial statements of Island Residences Club,
Inc.  as  of  May 31, 2005, and the results of its operations and cash flows for
the five month periods ended May 31, 2005 and 2004, and the period from July 16,
2002(inception)  to May 31, 2005, and of our report dated January 6, 2006 on our
audits  of  the  financial  statements  of  Island  Residences  Club, Inc. as of
December  31,  2004,  and  the  results of its operations and cash flows for the
years  ended  December  31,  2004  and  2003,  and  the  period  from  July  16,
2002(inception) to December 31, 2004 , and the reference to us under the caption
"Experts."

/s/Kabani  &  Company,  Inc.
Kabani  &  Company,  Inc.

Los  Angeles,  CA

August  3,  2006