Middle Kingdom Resources 10QSB 2005 Q3 Quarterly report (small business)

Exhibit 14.1

MOEN AND COMPANY CHARTERED ACCOUNTANTS
Member: Canadian Institute of Chartered Accountants Institute of Chartered Accountants of British Columbia Institute of Management Accountants (USA) (From 1965) Registered with: Public Company Accounting Oversight Board (USA) (PCAOB) Canadian Public Accountability Board (CPAB) Canada - British Columbia Public Practice Licence	Securities Commission Building PO Box 10129, Pacific Centre Suite 1400 - 701 West Georgia Street Vancouver, British Columbia Canada V7Y 1C6 Telephone: (604) 662-8899 Fax: (604) 662-8809 Email: moenca@telus.net

Awareness Letter on Unaudited Interim Financial Information

We are independent accountants and we hereby acknowledge awareness of the use in the Form 10QSB of Middle Kingdom Resources Ltd. of our report dated July 14, 2005 that applies to the unaudited interim financial statement as of May 31, 2005 and for the three month and nine month periods ended May 31, 2005.

Yours very truly,
MOEN AND COMPANY,
Chartered Accountants

/s/ Moen and Company

Vancouver, B.C. Canada
July 20, 2005