EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS



The Board of Directors and Shareholders
Assisted Living Concepts, Inc.


          We consent to incorporation by reference in the Registration Statement
on Form S-8 of Assisted Living Concepts, Inc. and subsidiaries of our report
dated March 29, 2000, relating to the consolidated balance sheets of Assisted
Living Concepts, Inc. and subsidiaries as of December 31, 1999 and 1998, 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, 1999, and the related schedule, which report appears in the annual
report on Form 10-K of Assisted Living Concepts, Inc. and subsidiaries.



                                    /s/ KPMG LLP

     Portland, Oregon
     March 9, 2001