Exhibit (23)(d)(3)

                         INDEPENDENT AUDITOR'S CONSENT

     We  consent  to the use in  Amendment  Number 2 to Form  SB-2  Registration
Statement  under  the  Securities  Act of 1933 of  Gateway  American  Properties
Corporation (a Colorado  corporation) of our report on the December 31, 1995 and
1996 financial statements of Gateway American Properties  Corporation (a Florida
corporation) dated March 27, 1997 (except for Notes 5, 6, and 7, as to which the
date is July 14,  1997)  appearing  in the  Prospectus,  which is a part of this
Registration Statement.

     We also consent to the reference to us under the heading  "Experts" in such
Prospectus.

                                              /s/ Beatty & Company
                                                  ------------------------------
                                                  Beatty & Company, P.A.
                                                  Certified Public Accountants

Sarasota, Florida
February 3, 1998