EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 10, 1998, appearing on page
F-1 of ITT Educational Services, Inc.'s Annual Report on Form 10-K for the year
ended December 31, 1997.

/S/  PRICE WATERHOUSE LLP

PRICE WATERHOUSE LLP
Indianapolis, Indiana
June 8, 1998