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                                                                    EXHIBIT 23.3








              Consent of Independent Certified Public Accountants



We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated March
24, 1999, relating to the consolidated financial statements and schedules of
Income Opportunity Realty Investors, Inc. appearing in the Company's Annual
Report on Form 10-K for the year ended December 31, 1998.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.




/s/ BDO SEIDMAN, LLP

    BDO Seidman, LLP


Dallas, Texas
June 11, 1999