[Table of Contents PART I Item 1. Business 1 Item 1A. Risk Factors 11 Item 1B Unresolved Staff Comments 24 Item 2. Properties 24 Item 3. Legal Proceedings 32 Item 4. Mine 32 PART II Item 5. 33 Item 6.] [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 Registration Statement (Form S-8 No. 333-177835 dated November 9, 2011) of Gulf Resources, Inc. and in the related Prospectus included therein, of our reports dated March 15, 2012, relating] [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 Registration Statement (Form S-8 No. 333-177835 dated November 9, 2011) of Gulf Resources, Inc. and in the related Prospectus included therein, of our report dated March 16, 2011, relating] [Certification of Chief Executive Officer I, Xiaobin Liu, certify that: 1. I have reviewed this Annual Report on Form 10-K for the fiscal year ended December 31, 2011 of Gulf Resources, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the] [Certification of Chief Financial Officer I, Min Li, certify that: 1. I have reviewed this Annual Report on Form 10-K for the fiscal year ended December 31, 2011 of Gulf Resources, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the] [18 U.S.C. SECTION 1350 AND EXCHANGE ACT RULES 13a-14(b) AND 15d-14(b) (Section 906 of the Sarbanes-Oxley Act of 2002) (2) the information contained in the Report fairly presents, in all material respects, the financial condition and results of the operation of the Company. Dated: March 15, 2012 Xiaobin Liu Chief Executive Officer and President Dated: March 15, 2012 Min Li]