EXHIBIT 23.1
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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We consent to incorporation by reference in the Registration  Statements on Form
S-8 (File No.  333-40592)  for The North American  Resorts,  Inc. 2000 Qualified
Stock  Option  Plan and Form S-8 (File  No.  333-40594)  for The North  American
Resorts,  Inc. 2000 Nonqualified Stock Option Plan of our accompanying report in
Form 10- QSB/A dated July 12,  2000,  relating  to the  balance  sheets of North
American Resorts,  Inc. as of June 30, 2000 and 1999 and the related  statements
of operations and  comprehensive  income for the six and three months ended June
30, 2000 and 1999 and the statements of cash flows for the six months ended June
30, 2000 and 1999, respectively.

                                                         S. W. HATFIELD, CPA
Dallas, Texas
July 24, 2000








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