EXHIBIT 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

            We hereby consent to the incorporation by reference in the
Registration Statement on Forms S-8 of Linkwell Corporation and the related
prospectuses of our audit report dated March 25, 2006 with respect to the
consolidated balance sheet at December 31, 2005 and the consolidated statements
of operations, shareholders' equity and cash flows of Linkwell Corporation and
its subsidiaries for the years ended December 31, 2005 and 2004 in the Form
10-KSB for the year ended December 31, 2005.


/s/ Sherb & Co., LLP
Certified Public Accountants


Boca Raton, Florida
April 14, 2006