-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TV8V3a/sLICQyUwFQ2IMqdwjR4CNM0Scmpm4m8cgQYbOnlarvCpHPd89nGrmrZW+
 sawmQSf7XUEAJaX/E7GlMA==

<SEC-DOCUMENT>0000919574-06-005019.txt : 20061222
<SEC-HEADER>0000919574-06-005019.hdr.sgml : 20061222
<ACCEPTANCE-DATETIME>20061222120642
ACCESSION NUMBER:		0000919574-06-005019
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061220
FILED AS OF DATE:		20061222
DATE AS OF CHANGE:		20061222

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA EXPERT TECHNOLOGY, INC.
		CENTRAL INDEX KEY:			0001039726
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		IRS NUMBER:				980348086
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		RM 2703-4, GREAT EAGLE CENTRE
		STREET 2:		23 HARBOUR ROAD
		CITY:			WANCHAI
		STATE:			K3
		ZIP:			00000
		BUSINESS PHONE:		(852 2802 1555

	MAIL ADDRESS:	
		STREET 1:		RM 2703-4, GREAT EAGLE CENTRE
		STREET 2:		23 HARBOUR ROAD
		CITY:			WANCHAI
		STATE:			K3
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHINA EXPERT TECHNOLOGY INC
		DATE OF NAME CHANGE:	20040331

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEOPARD CAPITAL INC
		DATE OF NAME CHANGE:	20001205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CANADIAN NORTHERN LITES INC
		DATE OF NAME CHANGE:	19990827

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JLF OFFSHORE FUND LTD
		CENTRAL INDEX KEY:			0001086213

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30644
		FILM NUMBER:		061295726

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 896,HARBOUR CENTRE
		STREET 2:		2ND FL, NORTH CHURTH ST
		CITY:			GRAND CAYMAN, BRITISH W INDIES
		STATE:			E9
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 896,HARBOUR CENTRE
		STREET 2:		2ND FL, NORTH CHURTH ST
		CITY:			GRAND CAYMAN, BRITISH W INDIES
		STATE:			E9
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>p733606_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-12-20</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001039726</issuerCik>
        <issuerName>CHINA EXPERT TECHNOLOGY, INC.</issuerName>
        <issuerTradingSymbol>CXTI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001086213</rptOwnerCik>
            <rptOwnerName>JLF OFFSHORE FUND LTD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O JLF ASSET MANAGEMENT LLC</rptOwnerStreet1>
            <rptOwnerStreet2>2775 VIA DE LA VALLE, SUITE 204</rptOwnerStreet2>
            <rptOwnerCity>DEL MAR</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92014</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2914584</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <remarks>(+)  The reporting person hereby disclaims beneficial ownership over the shares reported on this Form 3 except to the extent
 of his pecuniary interest therein.</remarks>

    <ownerSignature>
        <signatureName>JLF Offshore Fund, Ltd. By: JLF Asset Management L.L.C., its Management Company(+), By: /s/ Jeffrey L. Feinberg, Managing Member</signatureName>
        <signatureDate>2006-12-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----