GEORGE STEWART, CPA
                     2301 SOUTH JACKSON STREET, SUITE 101-G
                           SEATTLE, WASHINGTON 98144
                        (206) 328-8554 FAX(206) 328-0383



To Whom It May Concern:

The firm of George Stewart, Certified Public Accountant consents to the
inclusion of the Financial Statements of Gray Creek Mining, Inc. as of
April 30, 2007, in any filings that are necessary now or in the near future
 with the U. S. Securities and Exchange Commission.


Very Truly Yours,


/S/ George Stewart

George Stewart, CPA



August 2, 2007