EXHIBIT 23.2
PARTNERSHIP OF:
XXXX XXXXXXXX Xxxxxx X. Xxxxxxx, Inc. Xxxxx X. Xxxx-Xxxxxx, Ltd.
XXXX-XXXXXX XXXXXXX Xxxxx X. Xxxx, Ltd. Xxxxx X. Xxxxxxxxx, Inc.
CHARTERED ACCOUNTANTS Xxxxxxx X. Xxxxxxxx, Inc. Xxxxxxxx X. XxXxxxx, Ltd.
Xxxxxx X. Xxxxxxxx, Inc. Xxxxxx X. Xxxxx, Inc.
Fraser X. Xxxx, Ltd Xxxxx X. Xxxx, Inc.
Xxxxxxx X. Soda, Inc.
________________________________________________________________________________
February 24, 2006
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance 000
Xxxxx Xx. X.X.
Xxxxxxxxxx XX 00000
RE: LEXINGTON RESOURCES, INC. - S-8 REGISTRATION OF 500,000 SHARES
Dear Sirs:
As independent registered public accountants, we hereby consent to the inclusion
or incorporation by reference in the Form S-8 Registration Statement dated
February 24, 2006, of the following:
o Our report to the Stockholders and Board of Directors of Lexington
Resources, Inc. dated March 24, 2005 on the financial statements of the
Company as at December 31, 2004 and for the period from September 29, 2003
(inception) to December 31, 2004.
Yours truly,
"XXXX XXXXXXXX XXXX-XXXXXX XXXXXXX"
XXXX XXXXXXXX XXXX-XXXXXX XXXXXXX
CHARTERED ACCOUNTANTS
VANCOUVER, BRITISH COLUMBIA
A MEMBER OF MGI INTERNATIONAL: A WORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
AND BUSINESS ADVISORS
VANCOUVER Suite 1500 - 0000 Xxxx Xxxxxx Xxxxxx, Xxxxxxxxx, X.X. Xxxxxx X0X 0X0,
Tel: 000 000 0000 Fax: 000 000 0000 - main Reception
Suite 1700 - 0000 Xxxx Xxxxxx Xxxxxx, Xxxxxxxxx, X.X. Xxxxxx X0X 0X0,
Tel: 000 000 0000 Fax: 000 000 0000
