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                                  EXHIBIT 23.1





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                                  EXHIBIT 23.1


                       Consent of Independent Accountants


We consent to the incorporation by reference in this registration statement on
Form S-3 of our report, which includes explanatory paragraphs relating to
uncertainty as to the ultimate outcome of certain pending litigation against
the Company and to the Company's change in accounting in 1993 for
postretirement benefits other than pensions to conform with Statement of
Financial Accounting Standards No. 106, dated April 3, 1995 on our audits of
the consolidated financial statements and financial statement schedule of
Brooke  Group Ltd.  and Subsidiaries as of December 31, 1994 and 1993, and for
the years ended December 31, 1994, 1993, and 1992, which reports are included
in the annual report on Form 10-K for 1994 of Brooke Group Ltd.  and 
Subsidiaries for the fiscal year ended December 31, 1994, filed with the
Securities and Exchange Commission pursuant to the Securities Exchange Act of
1934.  We also consent to the reference to our firm under the caption
"Experts".


Coopers & Lybrand L.L.P.

Miami, Florida
September 29, 1995


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