Exhibit 23.1

                     Pollard-Kelley Auditing Services, Inc.
                               Auditing Services
         3250 West Market St, Suite 307, Fairlawn, OH 44333 330-864-2265

Wireless Frontier Internet, Inc.
Fort Stockton, Texas

Dear Sirs:

We hereby consent to the use of our report dated February 7, 2004 with respect
to the consolidated balance sheet of Wireless Frontier Internet, Inc. as of
December 31, 2003 and 2002, and related consolidated statements of income,
changes in stockholders' equity, and cash flows of the years then ended in the
Registration Statement on Form SB-2 and related prospectus of Wireless Frontier
Internet, Inc. for the registration of 42,785,382 shares of its common stock and
to the reference to our firm under the heading "EXPERTS" in the prospectus.

/s/ Pollard-Kelley Auditing Service, Inc.
Pollard-Kelley Auditing Service, Inc.

Fairlawn, Ohio
October 14, 2004