EXHIBIT 23.1
    
    CONSENT OF RICHARD L. EATON, CPA, INDEPENDENT ACCOUNTANT
                                
                                
                 Independent Auditors' Consent




The Board of Directors
Stoneville Insurance Company

We consent to the use of our audit reports dated (i) January 29,
1997 on the financial statements of Delta Agricultural and
Industrial Trust as of December 31, 1995 and 1996; and (ii) March
6, 1997 on the financial statements for the year ending December
31, 1996, for Stoneville Insurance Company, all of the foregoing
being incorporated herein by reference.

We consent to the use of our name under the heading "Experts" and
other such locations as it may appear in the Prospectus
comprising Part I of the Registration Statement.

RICHARD L. EATON, CPA

Jackson, Mississippi
                   , 1997