EXHIBIT 23

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


We  consent  to the incorporation by reference in the Registration Statements on
Forms  S-3  (filed  in  October  2000  and March 2001) and on Form S-8 (filed in
November 1997) of Penn Octane Corporation of our reported dated October 4, 2002,
which  appears  on page 36 of this annual report on Form 10-K for the year ended
July  31,  2002.


                                    /s/  BURTON McCUMBER & CORTEZ, L.L.P.

Brownsville,  Texas
October  4,  2002



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