EXHIBIT 23.1
 
                              ACCOUNTANTS' CONSENT
 
The Board of Directors
Vistana, Inc. and Combined Affiliates:
 
  We consent to the use of our reports included herein and to the reference to
our firm under the headings "Selected Combined Historical Financial Information
of the Company" and "Experts" in the prospectus.
 
/s/ KPMG Peat Marwick LLP
 
Orlando, Florida
   
November 19, 1997