EXHIBIT 23.3

      CONSENT OF M P SAUNDERS & COMPANY, L.L.P., INDEPENDENT ACCOUNTANTS
                                       
We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and related Prospectus of Zitel Corporation
for the registration of 3,381,575 shares of its common stock and to the
incorporation by reference therein of our report dated February 21, 1997, with
respect to the financial statements of Palmer & Webb Systems Limited for the
years ended December 31, 1996 and December 31, 1995 included in the Current
Report (Form 8-K) of Zitel Corporation dated June 30, 1997, filed with the
Securities and Exchange Commission.


                                s/ David Isaacs
                                M P SAUNDERS & CO.

London
July 15, 1998