<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>6
<FILENAME>doc5.txt
<TEXT>
                                                                    EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITOR


To the Board of Directors

Global Links Corp.

     I  hereby  consent  to  the  incorporation  by  reference  in this Form S-8
Registration  Statement  of  my  report  dated  April  14, 2004, relating to the
consolidated  financial  statements  of  Global  Links  Corp. for the year ended
December  31,  2003  appearing  in  Global  Links  Corp.'s Form 10-KSB and to my
inclusion  as  a  named  expert.  My  report  included  an explanatory paragraph
indicating that the company may be unable to continue in existence.


April 20, 2004


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


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</TEXT>
</DOCUMENT>