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                                                                    EXHIBIT 24.1

                         ENHANCED SERVICES COMPANY, INC.
                           3415 S. Sepulveda Boulevard
                          Los Angeles, California 90034






January 1, 1999

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

RE:      S.E.C. Registration Statement on Form S-8 of 456,500 Shares of Common
         Stock of Enhanced Services Company, Inc.; COMMISSION FILE NO. 9-24256


Dear Ladies and Gentlemen:

         I hereby consent to the inclusion of my 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, D.C.,
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
456,500 shares of its common stock which may be issued under the Consulting and
Compensation Agreement with American Line Investments, Ltd. and otherwise,
consultant to the Company, as more fully described in such Registration
Statement.

         I further consent to the reference in such Registration Statement to my
having given such opinion.


Very truly yours,
ENHANCED SERVICES COMPANY, INC.



/s/ JUSTIN WALKER
- ----------------------------------
Justin Walker, Esq.