EXHIBIT 24


                                                                    
                                         L.P. MARTIN & COMPANY
                                       A PROFESSIONAL CORPORATION
            MEMBERS                   CERTIFIED PUBLIC ACCOUNTANTS                    MEMBERS
      VIRGINIA SOCIETY OF                 4132 INNSLAKE DRIVE                  AMERICAN INSTITUTE OF
  CERTIFIED PUBLIC ACCOUNTANTS         GLEN ALLEN, VIRGINIA 23060          CERTIFIED PUBLIC ACCOUNTANTS


LEE P. MARTIN, JR., C.P.A.                PHONE: (804) 346-2626              ROBERT C. JOHNSON, C.P.A.
WILLIAM L. GRAHAM, C.P.A.                 FAX: (804) 346-9311             LEE P. MARTIN, C.P.A. (1948-76)
BERNARD G. KINZIE, C.P.A.
W. BARCLAY BRADSHAW, C.P.A.



                          Independent Auditors' Report


The Board of Directors
Apple Suites, Inc.
Richmond, Virginia


     We consent to the use of our report  dated May 31, 2000 with respect to the
combined balance sheets of the Homewood Suites  Acquisition Hotels (as described
therein as the hotels in Boulder,  Colorado  and  Malvern,  Pennsylvania)  as of
December  31,  1999 and 1998 and the  related  combined  statements  of  income,
shareholders'  equity and cash flows for the years then ended,  for inclusion in
Reports  by  Apple  Suites,  Inc.  on Form  8-K and Form  8-K/A  filed  with the
Securities and Exchange Commission.



                                                    /s/ L. P. Martin & Co., P.C.



Richmond, Virginia
July 14, 2000