EXHIBIT 23.3
 
                             ACCOUNTANTS' CONSENT
 
The Board of Directors
Vistana, Inc.
 
  We consent to the use of our report dated May 12, 1997 on the financial
statements of Points of Colorado, Inc. as of March 31, 1997 and 1996 and for
each of the two years in the period ended March 31, 1997 and 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
   
November 20, 1997