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                                                                   EXHIBIT 23.1

                          INDEPENDENT AUDITOR'S REPORT

             Independent Auditors' Report on Schedule and Consent

The Board of Directors
Assisted Living Concepts, Inc.:

  The audits referred to in our report dated March 12, 2001, included the
related financial statement schedule as of December 31, 1999 and 2000 and each
of the years in the three-year period ended December 31, 2000, included in the
Annual Report on Form 10-K. This financial statement schedule is the
responsibility of the Company's management. Our responsibility is to express an
opinion on this financial statement schedule based on our audits. In our
opinion, such financial statement schedule, when considered in relation to the
basic consolidated financial statements taken as a whole, presents fairly, in
all material respects, the information set forth therein.

  We consent to incorporation by reference in the Registration Statements (No.
333-58953, No. 333-56920 and No. 333-2352) on Forms S-8 of Assisted Living
Concepts, Inc. of our report dated March 12, 2001, relating to the consolidated
balance sheets of Assisted Living Concepts, Inc. and subsidiaries as of December
31, 1999 and 2000, and the related consolidated statements of operations,
comprehensive loss, shareholders' equity, and cash flows for each of the years
in the three-year period ended December 31, 2000, which report appears in the
December 31, 2000 Annual Report on Form 10-K of Assisted Living Concepts, Inc.

                                             KPMG LLP

Portland, Oregon
March 13, 2001



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