RAINTREE RESORTS INTERNATIONAL INC
S-3/A, EX-23.1, 2000-10-19
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  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 LLP
Houston, Texas
October 19, 2000

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