MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
PCAOB REGISTERED
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use, in the registration statement on Form S-1 (Amendment 4) of Kat Racing, Inc. (A Development Stage Company), of our report dated January 21, 2008 (Except as to Note 1 the date is May 30, 2008) on our audit of the financial statements of Kat Racing, Inc. (A Development Stage Company) as of September 30, 2007 and September 30, 2006, and the related statements of operations, stockholders' equity and cash flows for the years ended September 30, 2007 and 2006, and from inception on December 5, 2005 through September 30, 2007, and the reference to us under the caption “Experts.”
/s/ Moore & Associates, Chartered
Moore & Associates Chartered
Las Vegas, Nevada
July 15, 2008
2675 S. Jones Blvd. Suite 109, Las Vegas, NV 89146 (702)253-7499 Fax (702)253-7501