CONSENT OF COUNCIL


     I, Louis M. Smith,  hereby consent to the use of my opinion dated April 26,
2004,  and my name under the caption  "Legal  Matters" in the SB-2  Registration
Statement and prospectus,  and any amendments thereto, of Wilon Resources,  Inc.
to be filed with the Securities and Exchange Commission.

/s/ Louis M. Smith
- ---------------------------------------

Louis M. Smith,Esq.



April 26, 2004