EXHIBIT 23.2


                         Glast, Phillips & Murray, P.C.
                          815 Walker Street, Suite 1250
                              Houston, Texas 77002
                                 (713) 237-3135



January 22, 2004


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Global Links Corp. - Form S-8

Gentlemen:

     I  have  acted  as counsel to Global Links Corp., a Nevada corporation (the
"Company"),  in  connection with its Registration Statement on Form S-8 relating
to  the  registration  of  70,000,000  shares  of  its common stock, ("Incentive
Shares"),  $0.001  par value per Incentive Share, which are issuable pursuant to
the  Company's  Employee  Stock Incentive Plan for the Year 2004, as well as the
registration  of  5,000,000  shares of its common stock ("Stock Shares"), $0.001
par  value  per  Stock  Share,  which  are  issuable  pursuant  to the Company's
Non-Employee Directors and Consultants Retainer Stock Plan for the Year 2004.  I
hereby  consent  to  all  references  to  my  firm included in this Registration
Statement,  including  the  opinion  of  legality.

                                             Very truly yours,

                                             /s/ Norman T. Reynolds

                                             Norman T. Reynolds