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Exhibit 23.1
[LETTERHEAD OF PENDER NEWKIRK & COMPANY]
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
Certified Public Accountants
Tampa, Florida
August 11, 2000