[POST-EFFECTIVE AMENDMENT NO. 2 TO FORM S-1 ON FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 GULF RESOURCES, INC. Delaware 13-3637458 2800 (State or Other Jurisdiction of Incorporation or Organization) (IRS Employer Identification No.) (Primary Standard Industrial Classification Code Number) 99 Wenchang Road, Chenming Industrial Park, Shouguang City, Shandong, China, 262714 +86 (536) 567-0008 _________ Loeb & Loeb] [Consent of Independent Registered Public Accounting Firm Gulf Resources, Inc. No. 99, Wenchang Road Chenming Industrial Park Shouguang City Shandong China We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement No. 333-164444 of our report dated March 16, 2011, relating to the consolidated financial statements of Gulf Resources, Inc. appearing in]