EXHIBIT 23.1



     CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


Golf Trust of America, Inc.
Charleston, South Carolina

We hereby consent to the incorporation by reference in this
Registration Statement on form S-8 of our reports dated March
26, 1997, relating to the consolidated financial statements of
Golf Trust of America, Inc. and dated March 21, 1997, relating
to the combined financial statements of Legends Golf appearing
in the Company's Annual Report on 10-K for the year ended
December 31, 1996.



                                            BDO Seidman, LLP
Charlotte, North Carolina
February 18, 1998