Exhibit 23
                                             



               Consent of Independent Certified Public Accountants


     We have issued our reports  dated  September  26,  1997,  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, 1997. We hereby  consent to the inclusion and
incorporation  by reference of said reports in the  Registration  Statements  of
Valley Resources,  Inc. and subsidiaries on Form S-3 (File No.  33-32827);  Form
S-8/S-3 (File No. 33-20770);  Form S-8/S-3 (File No.  33-33574);  Form S-8 (File
No. 33-33575) and Form S-2 (File No. 333-30113).


                                                           GRANT THORNTON LLP




Boston, Massachusetts
November 26, 1997