EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   
We hereby consent to the use in the Prospectus constituting part of this
Amendment No. 2 to Registration Statement on Form SB-2 of our reports dated
March 30, 1995 relating to the financial statements of Baltic International USA,
Inc. and Baltic International Airlines, which appear in such Prospectus. We also
consent to the references to us under the heading "Experts" in such Prospectus.
    



PRICE WATERHOUSE LLP

Houston, Texas
May 7, 1996