EXHIBIT 99.12
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in this annual report on Form F-40 and to the Registration Statements on Form S-8 (SEC File No.: 333-195120) and Form F-3 (SEC File Nos.: 333--226963 and 252081) of our report dated March 16, 2022, relating to the consolidated financial statements of Avino Silver & Gold Mines Ltd. as of December 31, 2021 and for the year ended December 31, 2021.
| /s/ Manning Elliott LLP |
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| Manning Elliott LLP |
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| Vancouver, Canada
March 31, 2023 |
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