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EXHIBIT 23.1
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Income Opportunity Realty Investors, Inc.
Dallas, Texas
We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated March 7,
1997, relating to the consolidated financial statements and schedules of Income
Opportunity Realty Investors, Inc. and the financial statements and schedules of
Tri-City Limited Partnership appearing in the Company's Annual Report on Form
10-K for the year ended December 31, 1996.
/s/ BDO SEIDMAN, LLP
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BDO Seidman, LLP
Dallas, Texas
November 17, 1997