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
consolidated  financial statements of American Skiing Company as of July 3, 1995
under the heading "Selected  Financial Data" in Form 10-K. However, it should be
noted  that  Pricwaterhouse  Coopers  LLP has not  prepared  or  certified  such
"Selected Financial data".


/s/ PricwaterhouseCoopers LLP

Boston Massachusettts
October 26, 1998