CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the use  in  this  Registration  Statement  of  M-GAB DEVELOPMENT
CORPORATION  on  Form  SB-2/A  of  our  report  that  included  an  explanatory
paragraph  about  our  concern  about  the  entity's  ability  to continue as a
going  concern  dated  August  24, 2001,  appearing  in the Prospectus which is
part of this Registration Staement.

/s/ Manuel J. Ramirez
____________________________
Manuel J. Ramirez, CPA
Irvine, California
November 15, 2001