Exhibit 23.3

CONSENT OF INDEPENDENT AUDITORS


We consent to inclusion of our report dated December 12, 1997 on our audits of
the balance sheets of International Telephone Company as of October 31, 1997 and
December 31, 1996 and the related statements of operations, changes in
shareholders' equity (capital deficiency) and cash flows for the ten month
period ended October 31, 1997 and the years ended December 31, 1996 and 1995 in
this Registration Statement on Amendment No. 1 to Form SB-2 on Form S-1 and
related Prospectus. We also consent to the reference to our firm under the
caption "Experts" in the Prospectus.


Richard A. Eisner & Company, LLP

New York, New York
April 24, 1998