EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We  consent  to the use in this Registration Statement of M-GAB DEVELOPMENT
CORPORATION  on  Post-Effective  Amendment No. 1 to Form SB-2/A of our report on
the  December  31,  2001  financial  statements.  that  included  an explanatory
paragraph  about  our  concern about the entity's ability to continue as a going
concern  dated  March 9, 2002, appearing in the Prospectus which is part of this
Registration  Statement.

/s/  Ramirez  International
____________________________
Ramirez  International
Irvine,  California
September  18,  2002