EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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. 333-79223) pertaining to the Employee Stock Purchase
Plan of Gaylord Entertainment Company; (4) the Registration Statement (Form S-8
No. 333-31254) pertaining to the Amended and Restated 1997 Stock Option and
Incentive Plan of Gaylord Entertainment Company; (5) the Registration Statement
(Form S-8 No. 333-40676) pertaining to the 1997 Omnibus Stock Option and
Incentive Plan of Gaylord Entertainment Company; (6) the Registration Statement
(Form S-8 No. 333-110636) pertaining to the ResortQuest International, Inc.
Amended and Restated 1998 Long-Term Incentive Plan of Gaylord Entertainment
Company; (7) the Registration Statement (Form S-8 No. 333-118011) pertaining to
the ResortQuest Savings & Retirement Plan of Gaylord Entertainment Company; and
(8) the Registration Statement (Form S-3 No. 333-111813) of Gaylord
Entertainment Company, of our report dated November 15, 2004 with respect to the
consolidated financial statements of Gaylord Entertainment Company, included in
this Current Report (Form 8-K) filed with the Securities and Exchange
Commission.

                                         /s/ ERNST & YOUNG LLP


Nashville, Tennessee
November 15, 2004