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                                                                    EXHIBIT 23.3


                         INDEPENDENT AUDITOR'S CONSENT


We consent to the use in the Registration Statement Amendment No. 1 to Form SB-2
and Prospectus of Multi-Link Telecommunications, Inc. of our report dated
February 2, 2000 accompanying the financial statements of Multi-Link
Telecommunications, Inc. contained in such Registration Statement, and to the
use of our name and the statements with respect to us, as appearing under the
heading "Experts" in the Prospectus.






GIFFORD, HILLEGASS & INGWERSEN, P.C.

Atlanta, Georgia

February 1, 2001