Guitron International POS AM Prospectus update (post-effective amendment)

February 21, 2003

Securities and Exchange Commission450 West Fifth Street, N.W.Washington, D.C. 20549

Gentlemen:

We hereby consent to the inclusion of our Report of Independent Certified Public Accountants dated February 4, 2003, regarding the financial statements for the years ended July 31, 2002, 2001 and 2000, in Guitron International Inc.'s Post-Effective Amendment No. 2 to its Registration Statement on Form SB-2. 

/s/ MILLER AND MCCOLLOM

MILLER AND MCCOLLOMCertified Public Accountants4350 Wadsworth Boulevard, Suite 300Wheat Ridge, Colorado 80033