CONSENT OF INDEPENDENT ACCOUNTANTS


          We consent to the  incorporation by reference in this annual report on
Form 10-K of our report dated  December  22, 1995,  on our audit of the combined
financial  statements of American  Skiing  Company and affiliates as of July 31,
1994 under the  heading  "Selected  Financial  Data" in Form 10-K.  However,  it
should be noted that Berry,  Dunn, McNeil & Parker has not prepared or certified
such "Selected Financial Data".


/s/ Berry, Dunn, McNeil & Parker

Portland, Maine
October 26, 1998