INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We
consent to the use in this Registration Statement on Form SB-2 of our report
dated July 9, 2007, (except for Note 1 which is November 18, 2007) with respect
to our audit of the consolidated financial statements of China Display
Technologies, Inc. and to the reference to our firm under the heading “Experts”
in the Prospectus.
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Kempisty
& Company,
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Certified
Public Accountants, P.C.
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January
17, 2008
New
York,
New York