Exhibit 23.3     
   
INDEPENDENT AUDITORS' CONSENT     
   
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. 2 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     
   
June 17, 1998