<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>e601719_ex23-2.txt
<DESCRIPTION>CONSENT OF PENDER, NEWKIRK & COMPANY, LLP
<TEXT>

                                                                    Exhibit 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 by Gulf Resources, Inc. of our report dated January 9,
2007 relating to the financial statements, which appear in its annual report on
Form 10-KSB for the year ended November 30, 2006.


/s/ Pender, Newkirk & Company, LLP

February 27, 2007
</TEXT>
</DOCUMENT>
