Exhibit 23
GH&I 1200 Ashwood Parkway
------------------------------------ Suite 300
Gifford, Hillegass & Ingwersen, P.C. Atlanta, GA 30338
------------------------------------ (770) 396-1100 Fax: (770) 393-0319
Certified Public Accountants 233 Peachtree Street, Suite 815
Harris Tower - Peachtree Center
Atlanta, GA 30303-1506
(404 586-0036 Fax: (404) 589-8082
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement
of Apple Homes Corporation on Form 10-K of our report dated May 12, 2000, on our
audit of the consolidated financial statements of Apple Homes Corporation and
Subsidiaries as of March 31, 2000 and for the year then ended, which report is
incorporated by reference in this Annual Report on Form 10-K.
/s/ Gifford, Hillegass & Ingwersen, P.C.
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Gifford, Hillegass & Ingwersen, P.C.
Atlanta, Georgia
June 26, 2000
