Exhibit 23.1


              INDEPENDENT AUDITORS' REPORT ON SCHEDULE AND CONSENT

The Board of Directors
Assisted Living Concepts, Inc.:

The audits referred to in our report dated March 25, 2002, included the related
consolidated financial statement schedule as of December 31, 2001 (Successor
Company) and as of December 31, 2000, and for each of the years in the
three-year period ended December 31, 2001 (Predecessor Company) included in the
Registration Statement. This consolidated financial statement schedule is the
responsibility of the Company's management. Our responsibility is to express an
opinion on this consolidated financial statement schedule based on our audits.
In our opinion, such consolidated 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 the use of our report included herein and to the reference to our
firm under the headings "Experts", "Summary Consolidated Financial Data" and
"Selected Financial and Other Data" in the prospectus.

The audit report covering the December 31, 2001 consolidated balance sheet
(Successor Company) reflects a change in ownership and fresh start reporting and
therefore is not comparable to prior periods.



/S/ KPMG LLP

Portland, Oregon
March 29, 2002