<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>e601860_ex32-2.txt
<TEXT>

                                                                    EXHIBIT 32.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                       PURSUANT TO 18 U.S.C. SECTION 1350
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned
officer of Gulf Resources, Inc. (the "Company") does hereby certify, to such
officer's knowledge, that the Annual Report on Form 10-KSB of the Company for
the year ended December 31, 2006 fully complies with the requirements of Section
13(a) or 15(d) of the Securities Exchange Act of 1934 and information contained
in that Form 10-KSB fairly presents, in all material respects, the financial
condition and results of operations of the Company.


Dated: March 23, 2007                                 /s/ Min Li
                                                      --------------------------
                                                      Min Li
                                                      Chief Financial Officer
</TEXT>
</DOCUMENT>
