EXHIBIT 23.2

Consent of Moores Rowland Mazars, Certified Public Accountants

May 16, 2005

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

Dear Sir/Madam:

As independent chartered accountants, we hereby consent to the incorporation by reference in China World Trade Corporation’s Registration Statement on Form SB-2/A of our (i) report dated April 14, 2005 on China World Trade Corporation’s audited financial statements for the year ended December 31, 2004, (ii) 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 (iii) report dated August 12, 2004 on Guangdong Huahao 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.

Sincerely,

/s/ Moores Rowland Mazars

Moores Rowland Mazars

Chartered Accountants

Certified Public Accountants

Hong Kong