CONSENT OF INDEPENDENT ENGINEERING CONSULTANT



     I hereby  consent to the use of my analysis  relating to the  evaluation of
gas  reserves to the  interest of Wilon  Resources,  Inc. in certain  properties
located in various  states,  pursuant to the  requirements of the Securities and
Exchange Commission, effective September 30, 2003 and March 31, 2004, for use in
Wilon  Resources,  Inc.'s  Registration  Statement  on  Form  SB-2,  and  to all
references  therein as having prepared such analysis and as an expert concerning
such analysis.


/s/ Steven P. Kohler
- ---------------------------------------

Steven P. Kohler
Engineering Consultant


July 12, 2004