CONSENT OF COUNCIL



     I, Louis M. Smith, hereby consent to the use of my opinion dated August 31,
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.



August  31, 2004