EXHIBIT 23.1


                        CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in: (1) the Registration Statement
(Form S-8 No. 333-37051) pertaining to the Amended and Restated Gaylord
Entertainment Company 401(K) Savings Plan of Gaylord Entertainment Company; (2)
the Registration Statement (Form S-8 No. 333-37053) pertaining to the 1997
Stock Option and Incentive Plan of Gaylord Entertainment Company; (3) the
Registration Statement (Form S-8 No. 333-79323) pertaining to the Employee
Stock Purchase Plan of Gaylord Entertainment Company; (4) the Registration
Statement (Form S-8 No. 333-31254) pertaining to the Amended and Restated 1997
Stock Option and Incentive Plan of Gaylord Entertainment Company; (5) the
Registration Statement (Form S-8 No. 333-40676) pertaining to the 1997 Omnibus
Stock Option and Incentive Plan of Gaylord Entertainment Company; and (6) the
Registration Statement (Form S-8 No. 333-110636) pertaining to the ResortQuest
International, Inc. Amended and Restated 1998 Long-Term Incentive Plan of
Gaylord Entertainment Company, of our report dated September 15, 2003 (except
for Notes 21 and 23, as to which the date is November 20, 2003), with respect
to the consolidated financial statements of Gaylord Entertainment Company
included in this Current Report (Form 8-K) filed with the Securities and
Exchange Commission.


                                               /s/  ERNST & YOUNG LLP


Nashville, Tennessee
January 7, 2004