Exhibit 23.1

                         Consent of Independent Auditors


To  the  Board  of  Directors
   Global  Links  Corp.

     We  hereby  consent  to  the  incorporation  by  reference in this Form S-8
Registration  Statement  of  our  report  dated  March 17, 2003, relating to the
consolidated  financial  statements  of  Global  Links  Corp. for the year ended
December  31,  2002  appearing  in  the  Registrant's  Form  10-KSB,  and to our
inclusion  as  a  named  expert.  Our  report  included an explanatory paragraph
regarding  the substantial doubt about the Registrant's ability to continue as a
going  concern.


March  25,  2003

/s/William  E.  Costello
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William  E.  Costello,  CPA
Encino,  California