Exhibit 23

                    [Letterhead of Pinkham & Pinkham, P.C.]

                          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 the
Prospectus.

                                                     /s/ Pinkham & Pinkham, P.C.

                                                     Pinkham & Pinkham, P.C.

May 31, 2001
Cranford, New Jersey