CONSENT OF INDEPENDENT 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  24,  1997,
relating to the consolidated financial statements of United Refining Company and
Subsidiaries,  which is  contained in that  Prospectus,  and of our report dated
October 24, 1997 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
November 11, 1997