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                                                                    Exhibit 23.2



         CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTANTS

September 22, 2005

New Taohuayuan Culture Tourism Co., Ltd.

     We consent to the inclusion in Amendment No. 1 of the Registration
Statement on Form SB-2 of New Taohuayuan Culture Tourism Co., Ltd., a Nevada
corporation, of our report dated May 19, 2005, relating to the financial
statements of this company for the years ended December 31, 2003 and 2004.



Moores Rowland Mazars
CHARTERED ACCOUNTANTS
CERTIFIED PUBLIC ACCOUNTANTS
Hong Kong