CONSENT OF COUNCIL



          I, Louis M.  Smith,  hereby  consent  to the use of my  opinion  dated
     October 20, 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.



June  15, 2005