Our ref.: EK/AN/C672/ABA1/

January 13, 2006

The Board of Directors

China World Trade Corporation

3^rd Floor, Goldlion Digital Network Center

138 Tiyu Road East, Tianhe

Guangzhou, People's Republic of China

Re: China World Trade Corporation - Form SB-2/A (Amendment No. 5)

Dear Sir/Madam:

As independent chartered accountants, we hereby consent to the inclusion in China World Trade Corporation’s amendment no. 5 to the Registration Statement on Form SB-2/A of our (i) report dated July 8, 2005 on China World Trade Corporation's audited financial statements for the 3-month period ended December 31, 2003, (ii) report dated April 14, 2005 on China World Trade Corporation’s audited financial statements for the year ended December 31, 2004, (iii) report dated August 12, 2004 on Guangdong New Generation Commercial Management Limited’s audited financial statements for the periods/years ended March 31, 2004, December 31, 2003 and December 31, 2002, and (iv) report dated August 12, 2004 on Guangdong Hauhao Insurance Agency Limited’s audited financial statements for the periods/years ended March 31, 2004, December 31, 2003 and December 31, 2002, and to all references to our firm included in this Registration Statement.