Exhibit 23.2

                                    FRANKLIN
                                   GRIFFITH &
                                   ASSOCIATES

Members of:                                                 Contact Information:
American Institute of CPAs                            6330 McLeod Drive, Suite 7
Institute of Management Accountants                      Las Vegas, Nevada 89120
Association of Certified Fraud Examiners                  (702) 736-1852 (voice)
Public Company Accounting Oversight Board                   (702) 736-1608 (fax)


                          INDEPENDENT AUDITORS' CONSENT

We consent to the use of Wallace  Mountain  Resources  Corp. on Form SB-2 of our
Auditors' Report, dated April 10, 2005, on the balance sheet of Wallace Mountain
Resources  Corp.  as of March 31, 2005 and the related  statement  of income and
accumulated  deficit  from  January  1,  2005 to  March  31,  2005,  changes  in
stockholders' equity, and cash flows for the period ended March 31, 2005.


/s/ Franklin Griffith & Associates
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July 6, 2005
Las Vegas, Nevada