The
Board
of Directors
Coda
Octopus Group, Inc.
As
registered independent certified public accountants, we hereby consent to
the
incorporation by reference in this Registration Statement on Form S-8, of
our
report dated January 16, 2008 except
for the fourth paragraph of Note 15, as to which the date is February 26,
2008,
included
in Coda Octopus Group, Inc.’s Annual Report on Form 10-KSB for the year ended
October 31, 2007, and to all references to our Firm under the caption “Experts”
appearing in the Registration Statement