EXHIBIT 23.3

           CONSENT OF M P SAUNDERS & COMPANY, L.L.P., INDEPENDENT ACCOUNTANTS
                                           
We consent to the reference to our firm under the caption "Experts" in the 
Registration Statement (Form S-3) and related Prospectus of Zitel Corporation 
for the registration of 3,061,401 shares of its common stock and to the 
incorporation by reference therein of our report dated October 25, 1996, with 
respect to the financial statements of Zitel Corporation included in its 
Annual Report (Form 10-K) for the fiscal year ended September 30, 1996, filed 
with the Securities and Exchange Commission.
                                           
                                           
                                          s/ David Isaacs       

                                          M P SAUNDERS & CO.
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London
July 14, 1997