EXHIBIT 16.1

                        LETTER OF SALBERG & COMPANY, P.A.
                      TO SECURITIES AND EXCHANGE COMMISSION
                              DATED APRIL 30, 2004


April 30, 2004


Office of the Chief Accountants
SECPS Letter File
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re:      Capital Growth Systems, Inc.
         File Reference No. 0-30831

         We were previously the principal accountants for Capital Growth
Systems, Inc. and under the date of September 11, 2001, we reported on the
financial statements of Capital Growth Systems, Inc. at May 31, 2001 and for
each of the two years then ended and from September 29, 1999 (inception) to May
31, 2001. On April 26, 2004, we were dismissed as principal accountant. We have
read Capital Growth Systems, Inc.'s statements included in Item 4 of the Form
8-K dated April 30, 2004 of Capital Growth Systems, Inc. to be filed with the
Securities and Exchange Commission and we agree with such statements except as
follows:

     1.     We are not in a position to agree or disagree with the following
            statements:

            a. On November 27, 2001 the owners of 925,000 shares of our common
               stock, which represented a 99.9% ownership interest, sold their
               shares to SMP Financial Consultants, Inc. pursuant to an
               Agreement of Purchase and Sale of Shares for total cash
               consideration of $64,600. In connection with this transaction,
               our then board of directors, which was composed solely of Mr.
               James Caprio, determined to no longer engage Salberg & Company,
               P.A., as our independent public accountants and engaged Russell &
               Atkins, PLC to serve as our independent public accountants for
               2002 and 2003.

            b. During our two most recent fiscal years and through March 31,
               2004, we did not consult Russell & Atkins with respect to the
               application of accounting principles to a specified transaction,
               either completed or proposed, or the type of audit opinion that
               might be rendered on our consolidated financial statements, or
               any other matters or reportable events listed in Items
               304(a)(2)(i) and (ii) of Regulation S-K.



Very truly yours,
SALBERG & COMPANY, P.A.

    /s/  Scott. D. Salberg

Scott D. Salberg, CPA, CVA
For the Firm