EXHIBIT 99.5

Accountants and Business Advisors		Grant Thornton
April 19, 2004  SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
Re:	M-Wave
	File No. 33-45499
Dear Sir or Madam: We have read Item 4 of the Form 8-K of M-Wave, Inc. dated April 15, 2004, and agree with the statements concerning our Firm contained therein. Very Truly Yours, /s/ Grant Thornton LLP GRANT THORNTON LLP 175 West Jackson Blvd. 20th Floor Chicago, IL 60604 T 312.856.02002 F 312.565.4719 W www.grantthornton.com Grant Thornton LLP US Member of Grant Thornton International