[_________________ Form S-8 REGISTRATION STATEMENT Under THE SECURITIES ACT OF 1933 _________________ HIGHWAY HOLDINGS LIMITED British Virgin Islands N/A (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) Suite 810, Level 8, Landmark North 39 Lung Sum Avenue Sheung Shui New Territories, Hong Kong _________________ 1996 Stock Option Plan (Full title of the plan) ______________ Brian Geary] [HARNEYS Associated offices London Tel: +44 (0) 20 7440 8790 Fax: +44 (0) 20 7440 8791 Anguilla Tel: +1 264 498 5000 Fax: +1 264 498 5001 Harney Westwood & Riegels Craigmuir Chambers PO Box 71 Road Town, Tortola British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com Your Ref 23 March 2006 Our Ref] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statements of Highway Holdings Limited on Form S-8 of our report dated May 31, 2005 appearing in the Annual Report on Form 20-F of Highway Holdings Limited for the year ended March 31, 2005. Hong Kong March 27, 2006 EX-23.3 3 v038714_ex23-3.htm]