EXHIBIT 23.3

                        INDEPENDENT AUDITORS' CONSENT OF
                        GROBSTEIN, HORWATH & COMPANY LLP



We hereby  consent  to the  incorporation  by  reference  into the  accompanying
Registration  Statement on Form S-8 of our report  dated March 19, 2004,  except
for  Notes 13 and 16  which  are as of  April  30,  2004,  with  respect  to the
consolidated  balance sheet of Kiwa Bio-Tech  Products Group Ltd. as of December
31, 2003,  and the related  consolidated  statements of  operations  and deficit
accumulated  during the development  stage,  stockholders'  equity (deficit) and
cash flows for the year ended December 31, 2003.


/S/ GROBSTEIN, HORWATH & COMPANY LLP
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GROBSTEIN, HORWATH & COMPANY LLP

Sherman Oaks, CA
October 6, 2004