CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our report dated May 20, 1999
included in First Sierra 401(k) Plan's Form 11-K for the year ended December 31,
1998 and to all references to our Firm included in this registration statement.


/s/ Arthur Andersen LLP

Houston, Texas
June 22, 1999


                      CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our reports dated February 17,
1999 included in First Sierra Financial, Inc.'s Form 10-K for the year ended
December 31, 1998 and to all references to our Firm included in this
registration statement.


/s/ Arthur Andersen LLP

Houston, Texas
June 22, 1999