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