Document:

lmx10a

INDEPENDENT AUDITORS' CONSENT

	Jonathon P. Reuben
	An Accountancy Corporation
	23440 Hawthorne Blvd. Suite 270
	Torrance, California 90505
	(310) 378-3609

	TO:    The Securities and Exchange Commission
	Washington, D.C. 20549
	 
	RE:    Lightning Marine, Inc.

We consent to the use in this Registration Statement of Lightning Marine, Inc. on Form SB-1, of our report dated April 24, 2002 on the financial statements of Lightning Marine, Inc., appearing in the prospectus, which is part of this Registration Statement.

We also consent to the reference to us under the heading "Experts" in such Prospectus.

	\S\ Jonathon C. Rueben, CPA
	Jonathon P. Rueben, CPA
	An Accountancy Corporation
	Torrance, California
	April 30, 2002

Page E1

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</PDF>lmx10b

Consent of Attorney

	Randall J. Lanham
	Lanham and Associates
	28562 Oso Parkway, Unit D
	Rancho Santa Margarita, California 90505
	rjlanham@cox.net

	Lightning Marine, Inc.
	4045 Ensenada Avenue
	Miami, Florida 33133

RE: Form SB-1 of Lightning Marine, Inc. filed with the Securities and Exchange Commission on or about May 5, 2002 (“Form SB-1”).

Gentlemen,

     The undersigned hereby consents to the use of its name in the Form SB-1 and the use of my opinion of legality filed as an exhibit to the Form SB-1 Registration.

	Sincerely,
	 
	/S/ Randall J. Lanham
	Randall J. Lanham
	Lanham and Associates
	April 30, 2002

Page E-2

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