EXHIBIT 24.1

                              Greenberger & Forman
                           1370 Avenue of the Americas
                            New York, New York 10019





                                        August 30, 1996



Securities and Exchange Commission
450 Fifth Street Northwest
Washington, D.C.  20549

                  Re:      S.E.C. Registration Statement
                           on Form S-8 of 241,240 Shares
                           of Common Stock of Enhanced Services Company, Inc.
                           Commission File No. 0-24256
                           --------------------------------------------------

Ladies and Gentlemen:

                  We hereby consent to the inclusion of our opinion
regarding the legality of the securities being registered by the
Registration Statement to be filed with the United States
Securities and Exchange Commission, Washington, DC, pursuant to the
Securities Act of 1933, as amended, by Enhanced Services Company,
Inc., a Colorado corporation, in connection with its offering of up
to 241,240 shares of its common stock which may be issued pursuant
to options granted under the Company's Amended and Restated 1992
Incentive Stock Option Plan, as more fully described in such
Registration Statement.

                  We further consent to the reference in such Registration
Statement to our having given such opinion.

                                             Very truly yours,

                                             GREENBERGER & FORMAN


                                         By: /s/ Matthew S. Cohen
                                             -------------------------
                                             Matthew S. Cohen