EXHIBIT 16.1

                        LETTER OF SALBERG & COMPANY, P.A.
                      TO SECURITIES AND EXCHANGE COMMISSION
                               DATED MAY 12, 2004



May 12, 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/A dated April 26, 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 the period from our inception on September 29, 1999
                  through May 31, 2000, the fiscal year ended May 31, 2001, and
                  through November 27, 2001, 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 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.


Scott D. Salberg, CPA, CVA
For the Firm