EXHIBIT 23.2


                             Accountants' Consent
                             --------------------

The Board of Directors
Vistana, Inc. and Combined Affiliates:


We consent to the incorporation by reference in the Registration Statement on
Form S-8 of Vistana, Inc. of our report dated January 24, 1997, relating to the
combined balance sheets of Vistana, Inc. and combined affiliates as of December
31, 1996 and 1995 and the related combined statements of income, equity and cash
flows for each of the years in the three-year period ended December 31, 1996,
which report appears in Vistana, Inc.'s prospectus dated November 26, 1997 (File
No. 333-38187).


/s/ KPMG PEAT MARWICK LLP



Orlando, Florida
December 18, 1997