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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 Amendment No. 1 to the Registration
Statement of Encore Ventures, Inc. on Form SB-2 of our Auditors'
Report, dated May 16, 2000, on the balance sheet of Encore
Ventures, Inc. as of April 30, 2000, 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
"MORGAN & COMPANY"
September 13, 2000 Chartered Accountants
