EXHIBIT 23.1


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



December 17, 2004


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

Re:     Global Links Corp.- Post-Effective Amendment No. 1 to Form S-8

Gentlemen:

     I  have  acted  as counsel to Global Links Corp., a Nevada corporation (the
"Company"),  in  connection  with  the  Post-Effective  Amendment  No.  1 to its
Registration  Statement  on Form S-8 relating to the registration of 674,000,000
shares of its common stock, ("Incentive Shares"), par value $0.001 per Incentive
Share,  which  are  issuable  pursuant  to  the Company's Amended Employee Stock
Incentive  Plan  for  the  Year  2004  No.  3,  as  well  as the registration of
125,000,000  shares  of  its common stock ("Stock Shares"), par value $0.001 per
Stock  Share,  which are issuable pursuant to the Company's Amended 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 Post-Effective Amendment
No.  1  to  the  Registration  Statement,  including  the  opinion  of legality.

                                             Very truly yours,

                                             /s/  Norman T. Reynolds

                                             Norman T. Reynolds


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