EXHIBIT 23



INDEPENDENT AUDITORS' CONSENT


     We consent to the incorporation by reference in Registration  Statement No.
33-16201 on Form S-8 of our report  dated  February 8, 2002,  appearing  in this
Annual  Report  on Form  10-K of The  Deltona  Corporation  for the  year  ended
December 31, 2001.



JAMES MOORE & CO.  P.L.

Certified Public Accountants
Gainesville, Florida
March 26, 2002