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Exhibit 23.1
[PNC LOGO]
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the use in the Prospectus constituting part of the
Registration Statement on Form SB-2, and any amendments thereto, to be filed by
Hugo International Telecom, Inc. of our Auditors' Opinion dated June 9, 2000
accompanying the financial statements of Hugo International Telecom, Inc. and to
the use of our name under the caption "Experts" in the Prospectus.
/s/ Pender Newkirk & Company
Pender Newkirk & Company
Certified Public Accountants
Tampa, Florida
October 25, 2000
Pender Newkirk & Company - Certified Public Accountants
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100 South Ashley Drive - Suite 1650 - Tampa, Florida 33602 - (813) 229-2321
Fax (813) 229-2359 - Web Site www.pnccpa.com
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Member of Private Companies Practice Section and SEC Practice Section of
American Institute of Certified Public Accountants