Exhibit 23

                              ACCOUNTANTS' CONSENT


The Board of Directors
Buckhead America Corporation:

We consent to incorporation  by reference in the  Registration  Statements (Nos.
333-05313 and 333-37691) on Form S-3 and in the  Registration  Statements  (Nos.
33-97046,  333-33097,  333-58375,  333-80865,  and  333-41268)  on  Form  S-8 of
Buckhead America Corporation of our report dated March 23, 2001, relating to the
consolidated  balance sheets of Buckhead America Corporation and subsidiaries as
of  December  31,  2000 and 1999,  and the related  consolidated  statements  of
income(loss),  shareholders'  equity and  comprehensive  income(loss),  and cash
flows for each of the years in the  three-year  period ended  December 31, 2000,
which  report  appears in the  December  31, 2000 annual  report on Form 10-K of
Buckhead America Corporation.



                                                /s/ KPMG PEAT MARWICK LLP
                                                KPMG PEAT MARWICK LLP

Atlanta, Georgia
March 23, 2001