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 September 19,
2003,  which  appears on page 44 of this annual report on Form 10-K for the year
ended  July  31,  2003.


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

Brownsville,  Texas
September  19,  2003