EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS


To the Board of Directors
Global Links Corp.

     We  hereby  consent  to  the  incorporation  by  reference in this Form S-8
Registration  Statement  of  or  report  dated  March  17, 2003, relating to the
consolidated  financial  statements  of  Global  Links  Corp. for the year ended
December 31, 2002 appearing in the Registrant's Form 10-KSB and to our inclusion
as  a  named  expert. Our report included an explanatory paragraph regarding the
substantial doubt about the Registrant's ability to continue as a going concern.



January 22, 2004

/s/  William B. Costello
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William B. Costello, CPA
Encino, California