EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITOR


To the Board of Directors

Global Links Corp.

I hereby consent to the incorporation by reference in this Form S-8 Registration
Statement  of  my  report  dated  April  14,  2004, relating to the consolidated
financial statements of Global Links Corp. for the year ended December 31, 2003,
appearing  in  Global  Links  Corp.'s Form 10-KSB and to my inclusion as a named
expert.  My report included an explanatory paragraph indication that the Company
may  be  unable  to  continue  in  existence.

July 27, 2004


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


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