EXHIBIT 23.2


                         Glast, Phillips & Murray, P.C.
                          815 Walker Street, Suite 1250
                              Houston, Texas 77002
                                 (713) 237-3135


July 19, 2004


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Global Links Corp.- Form S-8

Gentlemen:

     I  have  acted  as counsel to Global Links Corp., a Nevada corporation (the
"Company"),  in  connection with its Registration Statement on Form S-8 relating
to  the  registration  of  174,000,000  shares  of its common stock, ("Incentive
Shares"),  par  value $0.001 per Incentive Share, which are issuable pursuant to
the  Company's Employee Stock Incentive Plan for the Year 2004 No. 3, as well as
the  registration of 25,000,000 shares of its common stock ("Stock Shares"), par
value  $0.001  per  Stock  Share,  which  are issuable pursuant to the Company's
Non-Employee Directors and Consultants Retainer Stock Plan for the Year 2004 No.
3.  I  hereby consent to all references to my firm included in this Registration
Statement,  including  the  opinion  of  legality.

                                        Very truly yours,

                                        /s/  Norman T. Reynolds

                                        Norman T. Reynolds


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