Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

SORL Auto Parts, Inc.

No. 1169 Yumeng Road

Ruian Economic Development Zone

Ruian City, Zhejiang Province

People’s Republic of China

We consent to the use in the Registration Statement on Form S-1, Amendment #3, of our report dated April 1, 2004 relating to the audit of the consolidated financial statements of Ruili Group Corporation China (now known as SORL Auto Parts, Inc.) for the year ended December 31, 2003,which appears in such Registration Statement. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

/s/ Clancy and Co., P.L.L.C.

Scottsdale, AZ

November 15, 2006