SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                         Pursuant to Section 13 or 15(d)
                     of the Securities Exchange Act of 1934

                Date of Report (date of earliest event reported):
                                  May 29, 2007

                              GULF RESOURCES, INC.
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in its Charter)


    Delaware                       000-20936                    13-3637458
    --------                       ---------                    ----------
    State of                       Commission                   IRS Employer
    Incorporation                  File Number                  I.D. Number


        CHEMING INDUSTRIAL PARK, UNIT - HAOYUAN CHEMICAL COMPANY LIMITED,
                     SHOUGUANG CITY, SHANDONG, CHINA 262714
        -----------------------------------------------------------------
                     Address of principal executive offices

                  Registrant's telephone number: (310)-470-2886

                               Shennan Zhong Road
                                 PO Box 031-114
                             Shenzhen, China 518000
          -------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)
|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))
|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))



Item 2.02. Results of Operations and Financial Condition.

Item 7.01. Regulation FD Disclosure.

      The following information is furnished under Item 2.02 - Results of
Operations and Financial Condition, and Item 7.01 - Regulation FD Disclosure:

      On May 29, 2007, Gulf Resources, Inc. issued a press release providing a
statement of financial guidance regarding its anticipated results for the
balance of fiscal year 2007. A copy of such press release is attached to this
report as Exhibit 99.1 and is incorporated herein by reference.


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Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS

Exhibits

    99.1                         Press Release dated May 29, 2007 -
                         "GULF RESOURCES PROVIDES 2007 FINANCIAL GUIDANCE"
                             Management Expects to Report Revenues of
                             $45 million and Net Income of $11 million


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                                   SIGNATURES

      Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report to be signed on its behalf by the
undersigned hereunto duly authorized.

 Dated May 30, 2007

                                                 GULF RESOURCES, INC.


                                                 By: /s/ Ming Yang
                                                     ---------------------------
                                                         Ming Yang,
                                                         Chief Executive Officer


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                                  Exhibit Index

99.1                             Press Release dated May 29, 2007 -
                         "GULF RESOURCES PROVIDES 2007 FINANCIAL GUIDANCE"
                             Management Expects to Report Revenues of
                             $45 million and Net Income of $11 million


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