EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

             The Board of Directors Apex Wealth Enterprises Limited



     As independent  public  accountants,  we hereby consent to the inclusion in
this  registration  statement on Form F-1 of our report on the balance sheets of
Apex Wealth Enterprises Limited (a development stage company) as of May 31, 2003
and  2002  and  the  related  statements  of  operations,  stockholders'  equity
(deficit) and cash flows for the year ended May 31, 2003 and for the period from
April 8, 2002 (date of  incorporation) to May 31, 2003 and 2002. We also consent
to the references to our firm in the "Experts" section of the Prospectus.





/s/ PKF

PKF
Certified Public Accountants
Hong Kong
08 September 2003