[DAVIDSON & COMPANY LETTERHEAD]
May 31, 2000
TRIPACIFIC DEVELOPMENT CORPORATION
c/o 1500 - 885 West Georgia Street
Vancouver, BC
V6C 3E8
RE: FORM 2-SB
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Dear Sirs:
We refer to the Form 2-SB Registration Statement of Tripacific Development
Corporation (the "Company") filed pursuant to the Securities Exchange Act of
1933, as amended.
We conducted an audit of the Company's financial statements and have provided an
audit report dated May 3, 2000 in connection with the preparation of the Form
2-SB. We hereby consent to the filing of our audit report as part of the
aforementioned Registration Statement.
"DAVIDSON & COMPANY"
Vancouver, Canada Chartered Accountants
