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                                                                    EXHIBIT 15.1

December 11, 2000

The Board of Directors and Stockholders
FutureLink Corp.

We are aware of the inclusion in the Registration Statement (Form SB-2) of
FutureLink Corp. for the registration of approximately 60,000,000 shares of its
common stock of our report dated August 30, 1999 relating to the unaudited
financial statements of CN Networks, Inc. as of September 30, 1998 and 1999 and
for the nine months then ended.

                                             /s/ MORELAND & DAVIS
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                                             Moreland & Davis