Exhibit 24
    
                    Consent of Independent Public Accountants
   
As independent public accountants, we hereby consent to the incorporation by
reference in this Amendment No. 1 to the registration statement on Form S-3 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 in this registration statement.
    

/s/ Frazee, Tate & Associates
   
Memphis, Tennessee
September 23, 1994