Exhibit 23

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statements on
Form S-8 No. 333-55154 pertaining to the ATS Medical, Inc. 2000 Stock Incentive
Plan, Form S-8 No. 333-49985 pertaining to the 1998 Employee Stock Purchase
Plan, Form S-8 No. 33-44940 and 333-49985 pertaining to the 1987 Stock Option
and Stock Award Plan of ATS Medical, Inc. (formerly Helix Biocore, Inc.) Form
S-3 No. 333-108150 pertaining to the registration of 4,400,000 shares of ATS
Medical, Inc., Form S-3 No. 333-43360 pertaining to the registration of
2,727,273 shares of ATS Medical, Inc. Common stock, Form S-3 No. 333-39288
pertaining to the registration of 1,100,000 shares of ATS Medical, Inc. Common
stock, Form S-3 No. 113-117331 pertaining to registration of 3,687,183 shares of
ATS Medical, Inc. Common stock and Form S-8 No. 333-117332 pertaining to the
registration of 1,516,000 options of our report dated April 15, 2005 with
respect to ATS Medical, Inc. Management's assessment of the effectiveness of
internal control over financial reporting, and the effectiveness of internal
control over financial reporting of ATS Medical, Inc. included in this Amendment
#2 on Form 10-K/A for the year ended December 31, 2004.

                                                          /s/ Ernst & Young, LLP

Minneapolis, Minnesota
April 27, 2005