EXHIBIT 23.3

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated June 13, 2001, included in Ashford.com, Inc.'s report on Form 10-K for
the year ended March 31, 2001 and to all references to our Firm included in or
made a part of this Registration Statement.

/s/ ARTHUR ANDERSEN LLP

Houston, Texas
October 5, 2001