EXHIBIT 23.3

            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation in
this Registration Statement on Form SB-2 (File No. 33-84024) of our report
dated March 5, 1996 included in Saint Andrews Golf Corporation's Form 10-KSB
for the year ended December 31, 1995.

                                    /s/ Arthur Andersen LLP
                                    ARTHUR ANDERSEN LLP

Las Vegas, Nevada
September 23, 1996