CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Shareholders of
Western Goldfields, Inc. and Subsidiaries
Reno, Nevada
We hereby consent to the use in this Registration Statement No. 333-122426 of Western Goldfields, Inc. and Subsidiaries on Post-Effective Amendment No. 3 to Form SB-2, of our report dated February 16, 2006, except for Notes 12 and 17 for which the date is August 1, 2006, and to all other references of our firm included in this Registration Statement.
/s/ HJ & Associates, LLC
HJ & Associates, LLC
Salt Lake City, Utah
September 12, 2006