Exhibit 23.1


                      [Letterhead of Moores Rowland Mazars]

                         Consent of Independent Auditors


We  consent  to  inclusion  in Form 8-K/A of Orsus  Xelent  Technologies,  Inc.,
formerly known as Universal  Flirts Corp. dated May 13, 2005 of our report dated
January  27,  2005  relating  to the  combined  balance  sheets of United  First
International  Limited and its  subsidiary as of September 30, 2004 and December
31,  2003  and  the  related  combined  statements  of  operations,  changes  in
stockholders'  equity and cash flows for the nine months period ended  September
30, 2004 and period from May 6, 2003 to December 31, 2003.





/s/ Moores Rowland Mazars

Moores Rowland Mazars
Chartered Accountants
Certified Public Accountants
Hong Kong

Dated: May 13, 2005