exv23w2

Exhibit 23.2

CONSENT OF FELESKY FLYNN LLP

June 17, 2010

Reference is made to Post-Effective Amendment No. 1 to the Registration Statement on Form S-8 (No. 333-159965) (the “Form S-8”) of Precision Drilling Corporation (the “Corporation”) to be filed with the United States Securities and Exchange Commission (the “SEC”) on June 17, 2010 under the United States Securities Exchange Act of 1933, as amended (the “Securities Act”).

We hereby consent to the reference to our name contained under the headings “Experts” and “Certain Canadian Federal Income Tax Considerations” in the management information circular (the “Circular”) of Precision Drilling Trust dated April 7, 2010, furnished to the SEC on April 15, 2010 on Form 6-K, which Circular is incorporated by reference in the Form S-8, and to the incorporation by reference in the Form S-8 of our opinion referred under the heading “Certain Canadian Federal Income Tax Considerations” in the Circular.

In giving such consent we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act.


	Sincerely,
	/s/ Felesky Flynn LLP
	Felesky Flynn LLP