EXHIBIT 23.3


                             ACCOUNTANTS' CONSENT

The Board of Directors
Vistana, Inc.

     We hereby consent to the incorporation by reference in this registration
statement 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 included in Vistana, Inc.'s Prospectus
dated November 26, 1997 (File No. 333-38187) and to all references to our firm
included or incorporated by reference in this registration statement.

/s/ KREISMAN CORPORATION



Denver, Colorado
December 22, 1997