MERLIN SOFTWARE TECHNOLOGIES INTERNATIONAL INC
SB-2/A, EX-23.2, 2001-01-10
NON-OPERATING ESTABLISHMENTS
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BDO Dunwoody LLP
Chartered Accountants and Consultants

600 Park Place
666 Burrard Street
Vancouver, British Columbia  V6C 2X8
Telephone:  (604) 688-5421
Facsimile:  (604) 688-5132
E-mail: [email protected]
www.bdo.ca

     January 9, 2001

Merlin Software Technologies International, Inc.
200 - 4199 Lougheed Highway
Burnaby, BC
V5C 3Y6

Dear Sirs:

We  hereby consent to the use in the Prospectus constituting a part of this SB-2
Registration  Statement  of  our report dated February 18, 2000, relating to the
financial statements of Merlin Software Technologies Inc., which is contained in
that  Prospectus.  Our  report  contains  an explanatory paragraph regarding the
Company's ability to continue as a going concern.

We  also  consent  to  the  reference  to  us under the caption "Experts" in the
Prospectus.

Yours truly,

/s/ BDO Dunwoody LLP

Chartered Accountants


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