Exhibit 23.2

Moores Rowland Mazars

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 2 to the Registration Statement on Form SB-2 dated September 12, 2006 of our report dated January 13, 2006 relating to the financial statements for the period ended September 30, 2005, which appear in the Annual Report on Form 10-K. of Sun New Media Inc. dated January 13, 2006. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

Chartered Accountants
Certified Public Accountants
Hong Kong

September 12, 2006