INDEPENDENT AUDITORS CONSENT
We hereby consnt to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement on Form-8 of our report of
Telecom Wireless Corporation and Subsidiary dated September 22, 1998, appearing
in the Company's Registration Statement on Form SB-2 (SEC File No. 333-91717).
We also consent to the reference to us under the caption "Experts" in the
Reoffer Prospetus.
/s/ Gerstle, Rosen & Associates, P.A.
GERSTLE, ROSEN & ASSOCIATES, P.A.
Aventura, Florida
September 7, 2000
