Exhibit 23.3 [LETTERHEAD] BY FAX J. P. Butler Esq. Microtel International Inc 4290 E Brickell Street Ontario CA 91761-1511 24 September 1999 Dear Sir: RE: XCEL CORPORATION LIMITED We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement filed with the United States Securities and Exchange Commission on Form S-3 of our audit report for the year ended September 30, 1996 and to the reference to us under the caption "Experts" in the Prospectus. Yours faithfully HARDCASTLE BURTON /s/ Hardcastle Burton