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|                      | BDO Dunwoody LLP              | 600 Park Place          
|--------------------- | ----------------------------- | ------------------------
|Chartered Accountants | 666 Burrard Street           
|                      | Vancouver, BC, Canada V6C 2X8
|                      | Telephone: (604) 688-5421    
|                      | Telefax: (604) 688-5132      
|                      |                               | E-mail: vancouver@bdo.ca
|                      |                               | www.bdo.ca              

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|Consent of Independent Accountants
|                                  



Turbodyne Technologies, Inc.
  Carpenteria, California

We hereby consent to the incorporation by reference in the:

|1. | Registration Statement on Form S-8 filed
        with the Securities and Exchange Commission on May 10, 2002 (Registration
        No. 333-88064) with respect to the registration of 2,731,000 shares of
        common stock of Turbodyne Technologies, Inc. (the Company)
        issued as stock for service to certain of the Companys consultants
        named in the Registration Statement;
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|   |                                                                                                                                                                                                                                                                                                                                                                                                        
|2. | Registration Statement on Form S-8 filed
        with the Securities and Exchange Commission on October 2, 2002 (Registration
        No. 333-100245) with respect to the registration of 6,000,000 shares of
        common stock issuable pursuant to the Companys 2002 Stock Option
        Plan;                                                                                                  
|   |                                                                                                                                                                                                                                                                                                                                                                                                        
|3. | Registration Statement on Form S-8 filed
        with the Securities and Exchange Commission on December 19, 2002 (Registration
        No. 333-101977) with respect to the registration of 7,500,000 shares of
        common stock issuable pursuant to the Companys 2002 Stock Incentive
        Plan; and                                                                                         
|   |                                                                                                                                                                                                                                                                                                                                                                                                        
|4. | Registration Statement on Form S-8 filed
        with the Securities and Exchange Commission on August 14, 2003 (Registration
        No. 333-107995) with respect to the registration of 3,000,000 shares of
        common stock issuable pursuant to the Companys 2003 Stock Incentive
        Plan;                                                                                               

of our report dated April 6, 2004 relating to the consolidated
  financial statements of the Company as of December 31, 2003 which appears in
  this Form 10-KSB. Our report contains an explanatory paragraph regarding the
  Companys ability to continue as a going concern.

/s/ BDO Dunwoody LLP

Chartered Accountants

Vancouver, Canada 
  May 14, 2004

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