CONSENT OF INDEPENDENT AUDITORS
                         -------------------------------

We consent to the inclusion in the Form 10KSB being filed under the Securities
Exchange Act of 1934 by Andean Development Corporation And Subsidiaries of our
report dated March 22, 2002, relating to our audits of the consolidated balance
sheets of Andean Development Corporation And Subsidiaries as of December 31,
2001 and 2000 and the related consolidated statements of operations,
stockholders' equity, and cash flows for the years ended December 31, 2001 and
2000.

SPEAR, SAFER, HARMON & CO.

Miami, Florida
March 22, 2002