Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this  registration  statement on
Form S-8 for the  registration  of  shares  issued in  accordance  with the 2006
Incentive Equity Stock Plan, of our report dated April 12, 2006, except for Note
13,  for  which  the date is April 13,  2006,  on our audit of the  consolidated
financial  statements of ACL Semiconductors Inc. as of December 31, 2005 and for
the year then ended.

/s/ Stonefield Josephson, Inc.

CERTIFIED PUBLIC ACCOUNTANTS

Central, Hong Kong
April 25, 2006