UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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 reported) July 13, 2005

                             PORTALTOCHINA.COM, INC.
             (Exact name of registrant as specified in its chapter)

                 Nevada                            98-0449083
     (State or other jurisdiction      (IRS  Employer Identification  No.)
           of incorporation)

                 1802-888 Pacific Street, Vancouver, BC  V6Z 2S6
               (Address of principal executive offices) (Zip Code)

                                 (604) 642-7732
               Registrant's telephone number, including area code

ITEM  4.01.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT.

On  July  8,  2005,  Portaltochina.com,  Inc.,  a  Nevada  corporation  (the
"Registrant"),  was  advised  by a former representative of Moore Stephens Ellis
Foster  Ltd. ("Moore Stephens"), who is now associated with Ernst & Young, LLP.,
that  the  merger  of  Moore  Stephens with and into Ernst & Young LLP on May 5,
2005,  effectively constituted their resignation as the Registrant's independent
accountant responsible for auditing its financial statements, and that effective
as  of  such  date,  Moore  Stephens  would  no  longer  act as the Registrant's
independent  accountant.  Effective  on  May  5,  2005,  Ernst  & Young LLP, the
successor  firm  to  Moore  Stephens,  was engaged as the independent registered
public  accounting  firm  of  the  Registrant.

Moore  Stephens'  report  on the Registratnt's financial statements for the year
ended May 31, 2004, did not contain an adverse opinion or disclaimer of opinion,
nor  were  they  qualified  or  modified  as  to  uncertainty,  audit  scope, or
accounting  principles,  except  that  each report was modified to indicate that
there  was  substantial  doubt  about  the Registrant's ability to continue as a
going  concern.

During  the period covered by the report of Moore Stephens and up to the date of
its  resignation,  the  Registrant  had  no  disagreements  with Moore Stephens,
whether  or  not  resolved, on any matter of accounting principles or practices,
financial  statement  disclosure,  or  auditing  scope  or  procedure,  which
disagreements, if not resolved to the satisfaction of Moore Stephens, would have
caused  Moore  Stephens  to  make  reference  to  the  subject  matter  of  the
disagreement  in  connection  with  its  reports.

DURING  THE  REGISTRANT'S  PREVIOUS  TWO  FISCAL YEARS AND ANY SUBSEQUENT PERIOD
THERETO,  IT  DID  NOT  CONSULT  WITH  ERNST  & YOUNG REGARDING ANY OF THE ITEMS
DESCRIBED  UNDER  ITEM  304(A)(1)(IV)(B),  ITEM  304(A)(2)  OR  ITEM  304(B)  OF
REGULATION  S-B.

The  Registrant has provided each of Moore Stephens and Ernst & Young LLP with a
copy  of this report.  Attached as Exhibit 16.1 is a copy of a letter from Moore
Stephens  agreeing  with  the  statements  made  in  this  report.

                                    SIGNATURE

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

                                          PORTALTOCHINA.COM,  INC.


Date:  July  13,  2005                    /s/  Paul  Fong
                                          Paul  Fong,
                                          President & Chief Executive Officer
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{"company-data": {"conformed-name": "PORTALTOCHINA COM", "cik": "0001272906", "assigned-sic": "7373", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-111652"}, "business-address": {"street1": "1802-888 PACIFIC STREET", "city": "VANCOUVER", "state": "A1", "zip": "V6Z 2S6", "phone": "6046196328"}, "mail-address": {"street1": "1802-888 PACIFIC STREET", "city": "VANCOUVER", "state": "A1", "zip": "V6Z 2S6"}, "former-company": {"former-conformed-name": "PORTALTO CHINA COM", "date-changed": "20031211"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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 reported) July 13, 2005

                             PORTALTOCHINA.COM, INC.
             (Exact name of registrant as specified in its chapter)

                 Nevada                            98-0449083
     (State or other jurisdiction      (IRS  Employer Identification  No.)
           of incorporation)

                 1802-888 Pacific Street, Vancouver, BC  V6Z 2S6
               (Address of principal executive offices) (Zip Code)

                                 (604) 642-7732
               Registrant's telephone number, including area code

ITEM  4.01.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT.

On  July  8,  2005,  Portaltochina.com,  Inc.,  a  Nevada  corporation  (the
"Registrant"),  was  advised  by a former representative of Moore Stephens Ellis
Foster  Ltd. ("Moore Stephens"), who is now associated with Ernst & Young, LLP.,
that  the  merger  of  Moore  Stephens with and into Ernst & Young LLP on May 5,
2005,  effectively constituted their resignation as the Registrant's independent
accountant responsible for auditing its financial statements, and that effective
as  of  such  date,  Moore  Stephens  would  no  longer  act as the Registrant's
independent  accountant.  Effective  on  May  5,  2005,  Ernst  & Young LLP, the
successor  firm  to  Moore  Stephens,  was engaged as the independent registered
public  accounting  firm  of  the  Registrant.

Moore  Stephens'  report  on the Registratnt's financial statements for the year
ended May 31, 2004, did not contain an adverse opinion or disclaimer of opinion,
nor  were  they  qualified  or  modified  as  to  uncertainty,  audit  scope, or
accounting  principles,  except  that  each report was modified to indicate that
there  was  substantial  doubt  about  the Registrant's ability to continue as a
going  concern.

During  the period covered by the report of Moore Stephens and up to the date of
its  resignation,  the  Registrant  had  no  disagreements  with Moore Stephens,
whether  or  not  resolved, on any matter of accounting principles or practices,
financial  statement  disclosure,  or  auditing  scope  or  procedure,  which
disagreements, if not resolved to the satisfaction of Moore Stephens, would have
caused  Moore  Stephens  to  make  reference  to  the  subject  matter  of  the
disagreement  in  connection  with  its  reports.

DURING  THE  REGISTRANT'S  PREVIOUS  TWO  FISCAL YEARS AND ANY SUBSEQUENT PERIOD
THERETO,  IT  DID  NOT  CONSULT  WITH  ERNST  & YOUNG REGARDING ANY OF THE ITEMS
DESCRIBED  UNDER  ITEM  304(A)(1)(IV)(B),  ITEM  304(A)(2)  OR  ITEM  304(B)  OF
REGULATION  S-B.

The  Registrant has provided each of Moore Stephens and Ernst & Young LLP with a
copy  of this report.  Attached as Exhibit 16.1 is a copy of a letter from Moore
Stephens  agreeing  with  the  statements  made  in  this  report.

                                    SIGNATURE

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

                                          PORTALTOCHINA.COM,  INC.

Date:  July  13,  2005                    /s/  Paul  Fong
                                          Paul  Fong,
                                          President & Chief Executive Officer