EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration  Statements on Form
S-8 (No. 333-119097) of China Energy Savings Technology,  Inc. and subsidiary of
our report,  dated  January 29, 2004,  appearing  in this Annual  Report on Form
10-KSB of China Energy  Savings  Technology,  Inc. and  subsidiary  for the year
ended September 30, 2004.


/s/ Webb & Company, P.A.

Webb & Company, P.A.
Boynton Beach, Florida
January 31, 2005