Exhibit 23.3
Arthur Andersen
Ruiz, Urquiza y Cia., S.C.
Bosque de Duraznos 127
Colonia Bosques de las Lomas
11700 Mexico DF
Mexico
Tel 5326 8800
Fax 5326 8969
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 March 19, 2000 on
Desarrollos Turisticos Bancomer, S.A. de C.V. included in Raintree Resorts
International,Inc.'s Form10-K for the year ended December 31, 1999 and to all
references to our Firm included in this registration statement. It should be
noted that we have not audited any financial statements of the company
subsequent to December 31, 1999 or performed any audit procedure subsequent to
the date of our report.
Arthur Andersen
Mexico City, Mexico
October 6, 2000
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