Exhibit 23






               Consent of Independent Certified Public Accountants




     We have issued our reports dated September 24, 1996, 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, 1996. We hereby consent to the incorporation
by reference of said reports in the Registration Statements of Valley Resources,
Inc. and subsidiaries on Form S-8.


                                                     S/Grant Thornton LLP
                                                     GRANT THORNTON LLP





Boston, Massachusetts
January 2, 1997