Exhibit 23






               Consent of Independent Certified Public Accountants


     We have issued our reports  dated  September  27,  1999,  accompanying  the
consolidated  financial  statements  and schedule  incorporated  by reference or
included in the Annual Report of Valley Resources, Inc. and subsidiaries on Form
10-K for the year ended August 31, 1999. We hereby  consent to the inclusion and
incorporation  by reference of said  reports in the Valley  Resources,  Inc. and
subsidiaries amended Annual Report on Form 10-K/A.


GRANT THORNTON LLP



Boston, Massachusetts
March 24, 2000