Consent of Independent Certified Public Accountants


     We consent to the use in this Registration Statement on Form SB-2 of our
report dated August 29, 2001, relating to the consolidated financial statements
of Global Yacht Services, Inc., and its subsidiary, and to the reference to our
firm under the caption "Experts" in the Prospectus.

                                       /s/ Hall and Company

                                       A Professional Accountancy Corporation
                                       Irvine, California

                                       Septemeber 19, 2001