EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

             The Board of Directors Apex Wealth Enterprises Limited

     As independent  public  accountants,  we hereby consent to the inclusion in
this  registration  statement on Form F-1 of our report on the balance  sheet of
Apex Wealth  Enterprises  Limited as of May 30, 2003, and the related statements
of  operations  stockholders  equity and cash flows for the period from April 8,
2002  (Inception)  through May 30, 2003. We also consent to the references
to our firm in the "Experts" section of the Prospectus.



/s/ PKF
----------------------------

PKF
Certified Public Accountants
Hong Kong
08 September 2003