Exhibit 23(a)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Post-Effective Amendment No. 2 to Registration Statement No. 333-64008 on Form S-8 of our reports relating to the consolidated financial statements of 日韩三级片 Inc and management’s report on the effectiveness of internal control over financial reporting dated February 17, 2006, appearing in the Annual Report on Form 10-K of 日韩三级片 Inc for the year ended December 31, 2005.
/s/ Deloitte & Touche LLP
Cleveland, Ohio
November 14, 2006