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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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INDEPENDENT AUDITORS' CONSENT
We consent to the use in the Registration Statement of Balsam
Ventures, Inc. on Form SB-2 of our Auditors' Report, dated
February 2, 2000, on the balance sheet of Balsam Ventures, Inc.
as of December 31, 1999, and the statements of loss and deficit,
cash flows, and stockholders' equity for the period then ended.
In addition, we consent to the reference to us under the heading
"Experts" in such Registration Statement.
Vancouver, Canada /s/ Morgan & Company
July 21, 2000 Chartered Accountants
