RAINTREE RESORTS INTERNATIONAL INC
S-3, EX-23.3, 2000-06-09
LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES)
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                                  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 on Desarrollos Turisticos
Bancomer,  S.A.  de C.V.  dated March 19,  1999  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
Mexico City, Mexico
June 8, 2000

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