2285 Renaissance Drive
Beadle, McBride, Evans & Reeves, LLP                     Las Vegas, NV 89119
accountants and consultants				 Tel: (702) 597-0010
							 Fax: (702) 597-2767








          INDEPENDENT AUDITORS' CONSENT


          We consent to the use of The Ultimate Poker League, Inc. on
          Form  14-C of our Auditors' Report, dated October 12, 2005,
          on the  balance sheet of The Ultimate Poker League, Inc. as
          of September  30,  2005 and the related statement of income
          and accumulated deficit  from  August 23, 2005 to September
          30, 2005, changes in stockholders'  equity,  and cash flows
          for the period ended September 30, 2005.



	  /s/ Beadle, McBride, Evans & Reeves, LLP
	  ----------------------------------------
              Beadle, McBride, Evans & Reeves, LLP

          November 4, 2005
          Las Vegas, Nevada