EXHIBIT 23.3

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

     We hereby consent to the use in this Joint Proxy Statement and Prospectus
constituting a part of this Registration Statement of our report dated March 11,
2002, relating to the consolidated financial statements of Transcontinental
Realty Investors, Inc., which is contained in that Joint Proxy Statement and
Prospectus and the financial statement schedules, which is contained in Part II
of the Registration Statement.

     We also consent to the reference to us under the caption "Experts" in the
Joint Proxy Statement and Prospectus.

/s/ BDO SEIDMAN, LLP

Dallas, TX
May 13, 2002