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.



October  11, 2005