EXHIBIT  23.1  -  CONSENT  OF  ACCOUNTANTS


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT



We  hereby  consent  to  the  incorporation  by  reference  in this Registration
Statement  on  Form  S-8
of  our  report  dated  November  11,  2004 on the financial statements of Alpha
Wireless  Broadband,  Inc.  for  the  year  ended  June  30,  2004.




                                              /s/ Kempisty & Company, CPAs, P.C.
                                              ----------------------------------
                                              Kempisty & Company, CPAs, P.C.
                                              New York, New York



Dated:  January  13,  2005