Exhibit 23.3 [LETTERHEAD] By Fax J P Burder Esq Microtel International Inc 4290 E Brickell Street Ontario CA 91761-1511 08 April 1998 Dear Sir: XCEL CORPORATION LIMITED As requested, we hereby enclose an original signed audit report on the above company's financial statements for the year ended 30 September 1996. Furthermore, we hereby consent to this audit report being included within the filing. Yours faithfully HARDCASTLE BURTON /s/ Hardcastle Burton