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 except as to Note 1 - and
the effects of the restatement discussed in Note 1 as to which the date is May
10, 2006, Restatements which is dated 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
May 12, 2006