Exhibit 24

                    Consent of Independent Public Accountants

As independent public accountants, we hereby consent to the incorporation by
reference in the Annual Report on Form 10-K/A for the year ended September 30,
1993 of our report dated December 3, 1993 incorporated by reference in United
Inns, Inc.'s Form 10-K for the year ended September 30, 1993, and to all
references to our firm included therein.


/s/ Frazee, Tate & Associates

Memphis, Tennessee
September 23, 1994