EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Sunburst Acquisitions IV, Inc.

We consent to the  incorporation in the  Registration  Statement on Form SB-2 of
Sunburst  Acquisitions  IV, Inc (A  Development  Stage Company) of our auditor's
report  dated July 31, 2004 on the balance  sheet of Sierra  Minerals and Mining
Inc. as at June 30, 2004 and the related statement of operations,  stockholders'
deficit and cash flows for the period from March 19,  2004  (inception)  to June
30, 2004.

We also consent to the reference to us as experts in matters of  accounting  and
audit in this registration statement.


"Pannell Kerr Forster"


Pannell Kerr Forster


November 8, 2004