EXHIBIT 23
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PINKHAM & PINKHAM, P.C.
Certified Public Accountants
Independent Auditor's Consent
We consent to the use in this Registration Statement of Guitron International,
Inc. on Form SB-2 of our report dated November 21, 2000, appearing in the
Prospectus which is part of this Registration Statement, relating to the
financial statements of The Guitron Corporation, which are contained in such
Prospectus.
We also consent to the reference to us under the caption "experts" in this
Prospectus.
/s/ Pinkham & Pinkham, P.C.
Pinkham & Pinkham, P.C.
Certified Public Accountants
December 8, 2000
Cranford, New Jersey
514 Centennial Avenue, Cranford, N.J. 07016 Tel 908-653-1710 Fax 908-653-1713
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