[LETTERHEAD OF MOORES ROWLAND MAZARS]


April 9, 2004

                        Consent of Independent Auditors

We consent  to the  inclusion  in this  Registration  Statement  Form S-1 of our
report  dated  30  March  2004,  on  our  audit  of the  consolidated  financial
statements  of  Industries   International,   Incorporated   which  covered  the
consolidated  balance sheets as of December 31, 2002 and 2003 and the results of
their  operations and cash flows for each of the three years in the period ended
December  31,  2003  appearing  in  the  Prospectus,   which  is  part  of  this
Registration  Statement.  We also consent to the reference to our firm under the
caption "Experts" in this Prospectus.


/s/ Moores Rowland Mazars
Moores Rowland Mazars
Chartered Accountants
Certified Public Accountants
Hong Kong