Exhibit 23

                         Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statements on
Form S-8 No. 333-55154 pertaining to the ATS Medical, Inc. 2000 Stock Incentive
Plan, Form S-8 No. 333-49985 pertaining to the 1998 Employee Stock Purchase
Plan, Form S-8 No. 33-44940 and 333-49985 pertaining to the 1987 Stock Option
and Stock Award Plan of ATS Medical, Inc. (formerly Helix Biocore, Inc.), Form
S-3 No. 333-108150 pertaining to the registration of 4,400,000 shares of ATS
Medical, Inc., Form S-3 No. 333-43360 pertaining to the registration of
2,727,273 shares of ATS Medical, Inc. common stock, and Form S-3 No. 333-39288
pertaining to the registration of 1,100,000 shares of ATS Medical, Inc. common
stock, of our report dated February 6, 2004, with respect to the consolidated
financial statements and schedule of ATS Medical, Inc. included in the Annual
Report (Form 10-K) for the year ended December 31, 2003.


                                        /s/ Ernst & Young LLP

Minneapolis, Minnesota
March 10, 2004