RAINTREE RESORTS INTERNATIONAL INC
S-3, EX-23.1, 2000-06-09
LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES)
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                                  Exhibit 23.1





                    Consent of Independent Public Accountants




As independent  public  accountants,  we hereby consent to the  incorporation by
reference  in this  registration  statement  of our report on  Raintree  Resorts
International,   Inc.  dated  March  17,  2000  included  in  Raintree   Resorts
International,  Inc.'s Form 10-K for the year ended December 31, 1999 and to all
references to our Firm included in this registration statement.











Arthur Andersen LLP
Houston, Texas
June 8, 2000

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