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Morgan & Company
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Chartered Accountants
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P.O. Box 10007, Pacific Centre
Suite 1730 - 700 West Georgia Street
Vancouver, B.C. V7Y 1A1
Telephone (604) 687-5841
Fax (604) 687-0075
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CONSENT OF MORGAN & COMPANY, INDEPENDENT AUDITORS
We consent to the references to our firm under the captions
"Independent Public Accountants", and to the use of our report
dated February 2, 2000 in the Registration Statement (Form SB-2)
and the related Prospectus of Balsam Ventures, Inc.
Vancouver, B.C. /s/ Morgan & Company
March 20, 2000 Chartered Accountants
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