1

                                  Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this Registration Statement on Form S-11 (File
No. 333-________) of our report dated March 20, 1996, on our audits of the
financial statements of PMC Commercial Trust.  We also consent to the reference
to our firm under the caption "Experts."


COOPERS & LYBRAND L.L.P.


Dallas, Texas
April 23, 1996