EXHIBIT 23.2















         Consent of Independent Registered Certified Public Accountants




November 8, 2006


Tian'an Pharmaceutical Co., Ltd.
2/F, No. 18 Building, Huoju Road
East Development Zone
Xi'an, China



      We consent to the inclusion in Amendment No. 3 to the Registration
Statement on Form SB-2 of Tian'an Pharmaceutical Co., Ltd., a Nevada
corporation, of our report dated June 13, 2006 relating to the financial
statements of the Company for the years ended December 31, 2005 and 2004 and our
report dated August 15, 2006 relating to the financial statements of the Company
for the six months ended June 30, 2006 and 2005.



Very truly yours


/s/ Michael Pollack CPA

Michael Pollack CPA
Cherry Hill, New Jersey