CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 pertaining to the 2009 Stock Incentive Plan, of our report dated April 22, 2009, with respect to our audit of the financial statements of Sharpe Resources Corporation included in its Annual Report on Form 20-F for the year ended December 31, 2008 filed with the Securities and Exchange Commission.

/s/ MSCM LLP

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Toronto, Ontario

August 13, 2009