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  Registration  Statements  of
Valley  Resources,  Inc. and  subsidiaries on Form S-3 (File No.  333-41277) and
Form S-8 (File No. 333-19259).


                                                             GRANT THORNTON LLP





Boston, Massachusetts
November 26, 1999