Exhibit 23






              Consent of Independent Certified Public Accountants
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We  have  issued  our  reports  dated  September  26,  1997,   accompanying  the
consolidated  financial  statements of Valley  Resources,  Inc. and subsidiaries
appearing  in  the  1997  Annual  Report  to  Stockholders  of the  Company  and
accompanying  the  schedule  included in the Annual  Report on Form 10-K for the
year  ended  August  31,  1997,  which are  incorporated  by  reference  in this
Registration  Statement.  We consent to the  incorporation  by  reference in the
Registration Statement of the aforementioned reports and to the use of our names
as it appears under the caption "Experts".


                                             S/Grant Thornton
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                                             GRANT THORNTON LLP

Boston, Massachusetts
November 26, 1997