CHINA BROADBAND CORP
8-K, EX-16, 2000-09-26
NON-OPERATING ESTABLISHMENTS
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                                                                    Exhibit 16.1


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street NW
Washington  DC  20549
U.S.A.

September 22, 2000

Dear Sir/Madam:

We have read Item 4  included  in the Form 8-K of China  Broadband  Corp.  to be
filed with the Securities and Exchange  Commission on September 26, 2000 and are
in agreement with the statements concerning our firm contained therein.

Yours very truly,




"Arthur Andersen LLP"






cc:  Tom Milne, Chief Financial Officer
     China Broadband Corp.




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