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                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

   

We consent to the inclusion in this Amendment No. 3 on Form S-1 to this
registration statement on Form S-3 (File No. 333-45377) of: (i) our report,
dated April 8, 1998, on our audits of the consolidated financial statements and
financial statements schedule of Brooke Group Ltd. and Subsidiaries, and (ii)
our report, dated March 31, 1998 on our audits of the consolidated financial
statements of New Valley Corporation and Subsidiaries. We also consent to the
reference to our firm under the caption "Experts." 
    


COOPERS & LYBRAND L.L.P.

Coopers & Lybrand L.L.P.

   

Miami, Florida
May 15, 1998