CONSENT OF INDEPENDENT AUDITORS

     We  consent  to  the  reference to our firm under the caption "Interests Of
Named Experts And Counsel" and to the use of our reports dated October 26, 2000,
in  the  Registration  Statement (Form SB-2) and related Prospectus of Corporate
Development  and  Innovation  Inc.  for the registration of shares of its common
stock.


Vancouver,  Canada

Elliott, Tulk, Pryce, & Anderson
CHARTERED  ACCOUNTANTS




Manning  Elliott


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