X X X X X X X & C O . #610 - 938 Xxxx Street
----------------------------------------- Vancouver, BC Canada
C H A R T E R E D A C C O U N T A N T S V6Z 1N9
-----------------------------------------
Telephone (000) 000-0000
Facsimile (000) 000-0000
Email: xxxx@xxxxxxxxx.xxx
February 20, 2003
U.S. Securities and Exchange Commission
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Division of Corporation Finance
000 Xxxxx Xx. X.X.
Washington DC 20549
Re: Stellar Resources Ltd. - Form SB-2 Registration Statement
--------------------------------------------------------------
Dear Sirs:
As chartered accountants, we hereby consent to the inclusion or incorporation by
reference in this Form SB-2 Registration Statement dated February 20, 2003, of
the following:
o Our report to the Stockholders and Board of Directors of Stellar Resources
Ltd. dated August 22, 2002 on the financial statements of the Company as at
July 31, 2002 and for the years ended July 31, 2002 and 2001 and for the
period April 9, 1999 (inception) to July 31, 2002.
In addition, we also consent to the reference to our firm included under the
heading "Experts" in this Registration Statement.
Yours truly,
"XxXxxxx & Co."
XXXXXXX & CO.
Chartered Accountants
RJL/vf
