EXHIBIT 23.1

            CONSENT OF RICHARD L. EATON, CPA, INDEPENDENT ACCOUNTANT


Independent Auditors' Consent




The Board of Directors
Stoneville Insurance Company

I consent to the use of (i) my audit  reports  dated  January  29,  1997 on the
financial  statements of Delta  Agricultural and Industrial Trust as of December
31, 1996 and 1995;  and (ii) my audit report dated March 6, 1997 on the audited
financial  statements  of  Stoneville  Insurance  Company  for the  year  ending
December 31, 1996 in the Prospectus  comprising  Part I of the S-4  Registration
Statement of Stoneville Insurance Company.


I  consent to the use of my 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

/s/ Richard L. Eaton, CPA

Jackson, Mississippi
   
November 12, 1997