[GRAPHIC OMITTED]


MANNING ELLIOT                  | 11th floor, 1050 West Pender Street, Vancouver
                                | BC, Canada V6E 3S7

CHARTERED ACCOUNTANTS           | Tel: 604.714.3600  Fax:  604.714.3669
                                | Web:  manningelliott.com

                                                                    EXHIBIT 23.1



CONSENT OF INDEPENDENT AUDITOR



We  consent  to  the reference to our firm under the caption "Interests Of Named
Experts  And  Counsel" and to the use of our report dated September 21, 2001, in
the  post-effective  amendment  number  1  to the Registration Statement on Form
S-1/A  and related Prospectus of Valemont Supply Limited for the registration of
shares  of  its  common  stock.



/s/ Manning Elliot


CHARTERED ACCOUNTANTS


Vancouver, Canada

September 20, 2002