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