EXHIBIT (23)(d)(i)




                          INDEPENDENT AUDITOR'S CONSENT
                          -----------------------------


We hereby consent to the use in this Registration  Statement on Form SB-2 of our
report dated September 22, 1997, relating to the financial statements of Gateway
American  Properties,  LLC and  subsidiaries,  and our report dated November 19,
1997, related to the balance sheet of Gateway American Properties Corporation (a
Colorado  Corporation),  and to the  reference  to our firm  under  the  caption
"Experts" in the Prospectus.




GELFOND HOCHSTADT PANGBURN & CO.

Denver, Colorado
December 22, 1997