Jody M. Walker
7841 South Garfield Way
Littleton, Colorado 80122
Telephone (303) 850-7637
Facsimile (303) 220-9902
December 14, 2000
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Dear Sirs:
Re: OPINION RE: LEGALITY AND CONSENT OF COUNSEL TO USE OF NAME IN
AMENDMENT 2 TO THE REGISTRATION STATEMENT ON FORM SB-2 OF GUINNESS
TELLI*PHONE CORPORATION.
I am securities counsel for the above mentioned Company and I have
prepared the registration statement on Form SB-2 and any amendments.
I
hereby consent to the inclusion and reference of my name and to a
discussion of the opinion in the prospectus and the reproduction of
the
opinion in an exhibit in the registration statement on Form SB-2 and
any amendments for Guinness Telli*Phone Corporation
It is my opinion that the securities of Guinness Telli*Phone
Corporation and those which are registered with the Securities and
Exchange Commission pursuant to Form SB-2 Registration Statement of
Guinness Telli*Phone Corporation have been legally issued and will be,
when sold, legally issued, fully paid and non-assessable.
Yours very truly,
/s/Jody M. Walker
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Jody M. Walker
