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                              ARTHUR ANDERSEN LLP


                                                                    EXHIBIT 23.4


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


The Board of Directors
Brooke Group Ltd.


We consent to the incorporation by reference of our report dated February 11,
1997 in the registration statement on Form S-3 of Brooke Group Ltd., relating
to the consolidated balance sheets of Thinking Machines Corporation and
subsidiaries as of December 31, 1996, and the related consolidated statement of
operations, stockholders' equity (deficit) and cash flows for the period
February 8, 1996 (inception) to December 31, 1996, which report appears in the
December 31, 1996 annual report on Form 10-K of New Valley Corporation.


/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP 



Boston, Massachusetts
February 10, 1998