Unassociated Document

We consent to the incorporation by reference in the foregoing Registration Statement on Form S-3 to be filed on or about July 27, 2010 of our report dated March 12, 2009, relating to the consolidated balance sheet of Gulf Resources, Inc. and subsidiaries as of December 31, 2008 and the related consolidated statements of income and comprehensive income, stockholders’ equity, and cash flows for the two year period then ended.

We also consent to the reference to us under the heading “Experts” in such Registration Statement.