EXHIBIT 23

                         Consent of Independent Auditors

We consent to the incorporation by reference in: (1) the Registration Statement
(Form S-8 No. 333-37051) pertaining to the Amended and Restated Gaylord
Entertainment Company 401(K) Savings Plan of Gaylord Entertainment Company; (2)
the Registration Statement (Form S-8 No. 333-37053) pertaining to the 1997 Stock
Option and Incentive Plan of Gaylord Entertainment Company; (3) the Registration
Statement (Form S-8 No. 333-79323) pertaining to the Employee Stock Purchase
Plan of Gaylord Entertainment Company; (4) the Registration Statement (Form S-8
333-31254) pertaining to the Amended and Restated 1997 Stock Option and
Incentive Plan of Gaylord Entertainment Company; and (5) the Registration
Statement (Form S-8 No. 333-40676) pertaining to the 1997 Omnibus Stock Option
and Incentive Plan of Gaylord Entertainment Company, of our report dated
February 5, 2003 (except for Notes 2 and 22 as to which the date is March 25,
2003), with respect to the consolidated financial statements of Gaylord
Entertainment Company, and our report dated February 5, 2003 with respect to
certain financial statement schedules, included in the Annual Report (Form 10-K)
for the year ended December 31, 2002.

                                                 /s/ Ernst & Young LLP

Nashville, Tennessee
March 25, 2003