EXHIBIT 23.1


               CONSENT OF ORTNER POECH FORAMITTI RECHTSANWAELTE GmbH

We hereby consent to the use of our name under the headings "DESCRIPTION OF
GUARANTEED DEBT SECURITIES - Governing Law", "CERTAIN TAX CONSIDERATIONS -
Austrian Taxation", "LEGAL OPINIONS" and on page 3 of the Prospectus included in
this Registration Statement.

Date: May 15, 2003

                                                     ORTNER POECH FORAMITTI
                                                     RECHTSANWAELTE GmbH

                                                     /s/ Dr. Peter Poech
                                                     --------------------
                                                     Dr. Peter Poech