EXHIBIT 15.01

SIMON KROWITZ BOLIN & ASSOCIATES, P.A.
11300 ROCKVILLE PIKE, SUITE 800
ROCKVILLE, MARYLAND 20852


To the Board of Directors
Demand Financial International, Ltd.
Toronto, Ontario, CANADA

Consent of Independent Public Accountants

As independent public accountants,  we hereby consent to the use of our name and
our Accountant's  Review Report dated November 6, 2001,  regarding our review of
the balance sheet of Demand Financial  International,  Ltd. (a development stage
company) as of September 30, 2001 and the related  statements of operations  and
cash  flows  for the  nine  months  ended  September  30,  2001 and 2000 and the
cumulative  amounts from December 31, 1996  (inception) to September 30, 2001 in
this  registration   statement  (Form  SB-2  as  amended)  of  Demand  Financial
International, Inc.

Sincerely,

/s/ Simon Krowitz Bolin & Associates, P.A.

Rockville, Maryland
December 10, 2001