EXHIBIT 23.1


  CONSENT OF ERNST & YOUNG AUDITORES INDEPENDENTES S.S., INDEPENDENT AUDITORS

We consent to the references to our firm under the caption "Experts" and to the
use of our report dated March 5, 2004 except for Notes 1 and 8, as to which the
date is May 25, 2004, in the Registration Statement (Form F-1) and related
Prospectus of Gol Linhas Aereas Inteligentes S.A. (formerly known as Gol
Transportes Aereos S.A.), for the registration of its non-voting preferred
shares.


                   Ernst & Young Auditores Independentes S.S.

                          /s/ Adilson Birolli Gonzalez


                            Adilson Birolli Gonzalez
                                    Partner


Sao Paulo, Brazil
May 28, 2004