TUGBOAT INTERNATIONAL INC
10SB12G/A, EX-23, 2001-01-09
BUSINESS SERVICES, NEC
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                                                                      Exhibit 23

                      [LETTERHEAD OF DE VISSER & COMPANY]

January 9, 2001

To Whom it May Concern:

The firm of De Visser & Company, Chartered Accountants consents to the inclusion
of our  report of  November  6, 2000,  on the  financial  statements  of Tugboat
International  Inc. as of September  30, 2000, in any filings that are necessary
now or in the near future with the U.S. Securities and Exchange Commission.

Yours very truly,

DE VISSER & COMPANY

/s/ De Visser & Co

Peter de Visser


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