EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


           We  hereby  consent  to  the   incorporation  by  reference  in  this
Registration  Statement on Form S-8 of our report dated May 13, 2004 relating to
the   consolidated   financial   statements   which   appears  in  5G   Wireless
Communications,  Inc.'s Annual Report on Form 10-KSB,  as amended,  for the year
ended December 31, 2003.

                                                     Sincerely,


                                                     /s/ Carter & Balsam

Van Nuys, California
June 10, 2004