Exhibit 23
              Consent of Independent Certified Public Accountants

The Board of Directors
Assisted Living Concepts, Inc.:

  We consent to incorporation by reference in the Registration Statements (No.
333-58953 and No. 333-2352) on Forms S-8 of Assisted Living Concepts, Inc. of
our report dated February 13, 1998, except as to note 16 to the consolidated
financial statements as to which the date is September 10, 1999 relating to
the consolidated balance sheets of Assisted Living Concepts, Inc. and
subsidiaries as of December 31, 1996 and 1997 (as restated), and the related
consolidated statements of operations, shareholders' equity, and cash flows
for the years ended December 31, 1995, 1996 and 1997 (as restated), which
report appears in the December 31, 1997 annual report on Form 10-K/A of
Assisted Living Concepts, Inc.

  As discussed in note 16 to the consolidated financial statements, the
Company has restated its financial statements as of and for the year ended
December 31, 1996 and 1997.

                                          KPMG LLP

Portland, Oregon
September 27, 1999