EXHIBIT 23.1
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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We consent to incorporation by reference in the Registration  Statements on Form
S-8 (File No.  333-40592)  for The North American  Resorts,  Inc. 2000 Qualified
Stock  Option  Plan and Form S-8 (File  No.  333-40594)  for The North  American
Resorts,  Inc. 2000 Nonqualified Stock Option Plan of our report dated April 26,
2000,  relating  to the  balance  sheet of North  American  Resorts,  Inc. as of
December  31,  1999  and 1998  and the  related  statements  of  operations  and
comprehensive  income,  changes in  shareholders'  equity and cash flows for the
years ended  December 31, 1999 and 1998,  respectively,  which report appears in
the 1999 Annual Report on Form 10-KSB of North American Resorts, Inc.

                                                         S. W. HATFIELD, CPA
Dallas, Texas
July 24, 2000






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