EXHIBIT
23.1
Consent
of Independent Registered Public Accounting Firm
To the
Board of Directors
Pacific
Ethanol, Inc.
Sacramento,
California
We
consent to the incorporation by reference in Registration Statements (Nos.
333-106554, 333-123538 and 333-137663) on Form S-8 and (Nos. 333-127714,
333-135270, 333-138260, 333-143617 and 333-147471) on Form S-3 of Pacific
Ethanol, Inc. of our reports dated March 27, 2008 relating to our audits of the
consolidated financial statements and internal control over financial reporting,
which appear in this Annual Report on Form 10-K of Pacific Ethanol, Inc. for the
year ended December 31, 2007.
Our
report dated March 27, 2008, on the effectiveness of internal control over
financial reporting as of December 31, 2007, expressed an opinion that Pacific
Ethanol, Inc. had not maintained effective internal control over financial
reporting as of December 31, 2007, based on criteria established in Internal Control—Integrated Framework issued
by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO).
/s/ HEIN
& ASSOCIATES LLP
Irvine,
California
March 27,
2008