EX-23 7 ex23_2auditor-consent.txt EX. 23.2 CONSENT OF AUDITORS -------------------------------------------------------------------------------- A Partnership of Incorporated Professionals DAVIDSON & COMPANY Chartered Accountants -------------------------------------------------------------------------------- INDEPENDENT AUDITORS' CONSENT We consent to the use in the Amendment No. 1 to the Registration Statement on Form SB-2 of Timebeat.com Enterprises Inc. of our report dated July 23, 2001 appearing in the Prospectus, which is part of such Registration Statement, and to the reference of us under the heading "Experts" in such Prospectus. "DAVIDSON & COMPANY" /s/ Davidson & Company Vancouver, Canada Chartered Accountants January 18, 2002 A Member of SC INTERNATIONAL 1200 - 609 Granville Street, P.O. Box 10372, Pacific Centre, Vancouver, BC, Canada, V7Y 1G6 Telephone (604) 687-0947 Fax (604) 687-6172