July  14,  2000


Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  DC  20549

Gentlemen:

We  have  read  Item  4  of  Form  8-K  dated  July  14, 2000, of Sangui Biotech
International Inc. and are in agreement with the statements contained in the 2nd
and 3rd paragraphs on page 2 therein. We have no basis to agree or disagree with
other statements  of  the  registrant  contained  therein.


Sincerely,


Ernst  &  Young
Deutsche  Allgemeine  Treuhand  AG
Wirtschaftsprufungsgesellschaft