Exhibit 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-4 of Las Vegas Sands, Inc. and Venetian Casino
Resort, LLC of our report dated April 16, 1997 relating to the historical
financial statements of Las Vegas Sands, Inc. which appears in such Prospectus.
We also consent to the reference to us under the heading "Independent
Accountants" in such Prospectus.


/s/ PRICE WATERHOUSE LLP
    PRICE WATERHOUSE LLP

Los Angeles, California
December 12, 1997