EXHIBIT 23.4
 
                             ACCOUNTANTS' CONSENT
 
The Board of Directors
Vistana, Inc.
 
  We consent to the use of our report dated March 5, 1997 on the financial
statements of Success Developments, LLC as of December 31, 1996 and for the
period from June 10, 1996 (Date of Inception) to December 31, 1996 in the
prospectus of Vistana, Inc. and to the reference to our firm under the heading
"Experts" in the prospectus.
 
/s/ Kreisman Corporation
 
Denver, Colorado
October 17, 1997