EXHIBIT 23


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                             PINKHAM & PINKHAM, P.C.

                          Certified Public Accountants


                          Independent Auditor's Consent

We consent to the use in this Registration  Statement of Guitron  International,
Inc.  on Form SB-2 of our report  dated  November  21,  2000,  appearing  in the
Prospectus  which  is part  of  this  Registration  Statement,  relating  to the
financial  statements  of The Guitron  Corporation,  which are contained in such
Prospectus.

We also  consent to the  reference  to us under the  caption  "experts"  in this
Prospectus.

                                              /s/ Pinkham & Pinkham, P.C.
                                              Pinkham & Pinkham, P.C.
                                              Certified Public Accountants

December 8, 2000
Cranford, New Jersey

514 Centennial Avenue, Cranford, N.J. 07016 Tel 908-653-1710 Fax 908-653-1713


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