CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in this pre-effective Amendment No.
1
to Registration Statement on Form S-3 (Reg. No. 333-143617) of Pacific Ethanol,
Inc. of our reports dated March 7, 2007 relating to our audits of the
consolidated financial statements and internal control over financial reporting,
which appear in the Annual Report on Form 10-K of Pacific Ethanol, Inc. for
the
year ended December 31, 2006.
Our
report dated March 7, 2007, on management’s assessment of the effectiveness of
internal control over financial reporting and the effectiveness of internal
control over financial reporting as of December 31, 2006, expressed an opinion
that Pacific Ethanol, Inc. had not maintained effective internal control over
financial reporting as of December 31, 2006, based on criteria established
in
Internal Control—Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
We
also
consent to the reference to our firm under the caption “Experts” in the
Prospectus, which is part of this Registration Statement.
/s/
HEIN
& ASSOCIATES LLP
Irvine,
California
July
25,
2007