INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation  by reference in  Registration  Statement  Nos.
333-22509  and 333-03151 of ILX Resorts  Incorporated  on Form S-3 of our report
dated March 6, 1998, appearing in this Annual Report on Form 10-K of ILX Resorts
Incorporated for the year ended December 31, 1997.



DELOITTE & TOUCHE LLP
Phoenix, Arizona

March 30, 1998