Exhibit 23 – Consent of Independent Auditors
The Board of Directors and Shareholders
Genesis Health Ventures, Inc.:
In addition, our reports contain an explanatory paragraph that states that on October 2, 2001 the Company consummated a Joint Plan of Reorganization (the “Plan”) which had been confirmed by the United States Bankruptcy Court. The Plan resulted in a change in ownership of the Company and, accordingly, effective September 30, 2001 the Company accounted for the change in ownership through “fresh–start” reporting. As a result, the consolidated information prior to September 30, 2001 is presented on a different cost basis than that as of and subsequent to September 30, 2001 and, therefore, is not comparable.
/s/ KPMG LLP
Philadelphia, Pennsylvania
December 27, 2002
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