CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


United Refining Company
Warren, Pennsylvania

     We hereby consent to the use in the Prospectus  constituting a part of this
Registration  Statement  of our report dated  October 25, 1996,  relating to the
consolidated  financial  statements of United Refining Company and Subsidiaries,
which is contained in that Prospectus,  and of our report dated October 25, 1996
relating  to the  schedule  which is  contained  in Part II of the  Registration
Statement.

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


                                                                BDO SEIDMAN, LLP
New York, New York
October 22, 1997