GUINNESS TELLI-PHONE CORP
SB-2/A, EX-24, 2000-12-29
COMMUNICATIONS SERVICES, NEC
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                     INDEPENDENT AUDITOR'S CONSENT


We do hereby consent to the use of our report dated October 25, 2000
on the financial statements of Guinness Telli*Phone Corporation
included in and made part of the registration statement of Guinness
Telli*Phone Corporation dated December 14, 2000.


December 14, 2000

/s/ Rooney Ida Nolt Ahern Accountacy Corporation
     Certified Public Accountant



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