EXHIBIT 23.4


                             ACCOUNTANTS' CONSENT

The Board of Directors
Vistana, Inc.

     We hereby consent to the incorporation by reference in this registration
statement 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 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