EXHIBIT 15

                  REVIEW REPORT ON INTERIM FINANCIAL STATEMENTS

Board of Directors
The New World Power Corporation

We have reviewed the accompanying consolidated condensed financial statements of
The New World Power Corporation as of March 31, 2000, and for the three-month
period then ended. These financial statements are the responsibility of the
Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying consolidated condensed financial statements for them
to be in conformity with generally accepted accounting principles.

                          /s/ Lazar Levine & Felix LLP
                          ----------------------------
                          LAZAR LEVINE & FELIX LLP

New York, New York
May 12, 2000