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, Form S-3 No. 333-39288
pertaining to the registration of 1,100,000 shares of ATS Medical, Inc. common
stock, Form S-3 No. 113-117331 pertaining to the registration of 3,687,183
shares of ATS Medical, Inc. common stock and Form S-8 No. 333-117332 pertaining
to the registration of 1,516,000 options of our report dated February 14, 2005,
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, 2004.


                                       /s/ Ernst & Young LLP

Minneapolis, Minnesota
March 11, 2005