American Maine Recreation, Inc.
Orlando, Florida

     We hereby consent to use in the Prospectus constituting a part of this
Registration Statement of our report dated January 8, 1999 except for Note 11 
and Note 1(B) as to which the dates are January 22, 1999 and February __, 1999,
respectively, relating to the consolidated financial statements of American 
Marine Recreation, Inc. and subsidiary, which is contained in that Prospectus,
and of our report dated January 8, 1999, relating to Schedule II, which is
contained in Part II of the Registration Statement.

     We also consent to the reference to us under the caption "Experts" in the
Prospectus.

                                                  BDO Seidman, LLP

Orlando, Florida
February 26, 1999