EXHIBIT 23.1

                        Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-3 and related Prospectus of Starwood Hotels &
Resorts Worldwide, Inc. and Starwood Hotels & Resorts and to the incorporation
by reference therein of our report dated January 29, 2003, with respect to the
consolidated financial statements and schedules of Starwood Hotels & Resorts
Worldwide, Inc. and Starwood Hotels & Resorts included in its Joint Annual
Report on Form 10-K for the year ended December 31, 2002, as amended by its
Joint Annual Report on Form 10-K/A for the year ended December 31, 2002, filed
with the Securities and Exchange Commission.

                                                      ERNST & YOUNG LLP

New York, New York
July 7, 2003