EXHIBIT 23.4

CONSENT OF INDEPENDENT AUDITORS

                           Sellers & Associates, P.C.
                            5230 South Ridgeline Dr.
                               Ogden, Utah  84405
                               Tel: (801) 476-0270
                               Fax: (801) 475-6811


We consent to the incorporation by reference in this  Registration  Statement of
Elephant  Talk  Communications,  Inc.  Form S-8 of our report dated  October 31,
2001,   appearing  in  the  Annual  Report  on  Form  10-KSB  of  Elephant  Talk
Communications, Inc. for the year ended September 30, 2001, and to the reference
to us  under  the  heading  "Experts"  in the  Prospectus  which is part of this
Registration Statement.

/s/  Sellers and Associates, P.C.
- -----------------------------------------------
Sellers and Associates, P.C.

Ogden, Utah
April 26, 2002




























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