EX-23.1 4 exhibit231.txt EXHIBIT 23.1 AUDITORS CONSENT EXHIBIT 23.1 ================================================================================ MOEN AND COMPANY CHARTERED ACCOUNTANTS
Member: Securities Commission Building Canadian Institute of Chartered Accountants PO Box 10129, Pacific Centre Institute of Chartered Accountants of British Columbia Suite 1400 - 701 West Georgia Street Institute of Management Accountants (USA) (From 1965) Vancouver, British Columbia Registered with: Canada V7Y 1C6 Public Company Accounting Oversight Board (USA) (PCAOB) Telephone: (604) 662-8899 Canadian Public Accountability Board (CPAB) Fax: (604) 662-8809 Canada - British Columbia Public Practice Licence Email: moenca@telus.net --------------------------------------------------------------------------------------------------------------------------
CONSENT OF INDEPENDENT AUDITORS We hereby consent to the inclusion of our draft Independent Auditors' Report dated July 6, 2004 on the financial statements of Gemstar Resources Inc. in the Company's Registration Statement on Form 20-F when such financial statements are read in conjunction with the financial statements referred to in our Report. MOEN AND COMPANY, CHARTERED ACCOUNTANTS /s/ Moen and Company Vancouver, Canada September 28, 2004