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                                                                    Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


   
We consent to the inclusion in this Amendment No. 1 on Form S-1 to this
registration statement on Form S-3 (File No. 333-46055) of: (i) our report,
dated April 8, 1998, on our audits of the consolidated financial statements and
financial statement 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 captions "Experts" and "Selected Financial
Data."
    


COOPERS & LYBRAND L.L.P.

Coopers & Lybrand L.L.P.


Miami, Florida
   
May 22, 1998