LEGAL & COMPLIANCE, LLC

LAURA ANTHONY, ESQUIRE

STUART REED, ESQUIREWWW.LEGALANDCOMPLIANCE.COM

                                                                                                                                                                            DIRECT E-MAIL:

                                                                                                                                                                            LAURAANTHONYPA@AOL.COM

September 25, 2006

Board of Directors

IElement Corporation

17194 Preston Rd Suite 102

PO BOX 341

Dallas, TX 75248

Re: Registration Statement on Form S-8

Dear Board Members:

We consent to the use of our opinion as an exhibit to the Form S-8 Registration Statement and to the reference to this firm in any prospectus which is incorporated by reference into and made a part of the Registration Statement.

Sincerely,

Legal & Compliance, LLC

By:_/s/ Laura Anthony, Legal & Compliance, LLC

Laura Anthony, President

330 CLEMATIS STREET, #217 • WEST PALM BEACH, FLORIDA • 33401 • PHONE: 561-514-0936 • FAX 561-514-0832

OFFICES IN WEST PALM BEACH AND MIAMI BEACH