EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

ResortQuest Savings and Retirement Plan
Nashville, Tennessee

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-118011) of Gaylord Entertainment Company of our
report dated June 17, 2005 relating to the financial statements and supplemental
schedule of the ResortQuest Savings and Retirement Plan which appears in this
2004 Annual Report on Form 11-K.

                              /s/ BDO Seidman, LLP

Dallas, Texas
June 29, 2005