THOR VENTURES CORP, S-8, EX-23.1, 2001-01-12

THOR VENTURES CORP
S-8, EX-23.1, 2001-01-12
NON-OPERATING ESTABLISHMENTS

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                                                                    Exhibit 23.1


                               DAVIDSON & COMPANY
                              Chartered Accountants
                        Suite 1200, 609 Granville Street
                   Vancouver, British Columbia, Canada V7Y 1G6


The Board of Directors
Thor Ventures Corp.
Suite 1818, 1177 West Hastings Street
Vancouver, B.C., Canada V6E 2K3


       RE:   CONSENT TO USE OUR AUDITED FINANCIAL STATEMENTS AS
             AN EXHIBIT TO THOR VENTURES CORP, FORM S-8
             REGISTRATION STATEMENT

Dear Directors:

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report, date February 16, 2000 on the
financial statements of Thor Ventures Corp, a Florida corporation (the
"Company") for the year ended December 31, 1999 and 1998. The audited financial
statements were included in the Registration Statement on Form 10-SB of Thor
Ventures Corp. filed on March 20, 2000.


Yours truly,

/s/ Davidson & Company
------------------------
Davidson & Company


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