EXHIBIT 23.1

                              ACCOUNTANTS' CONSENT

The Board of Directors
National Medical Enterprises, Inc.

    We  consent to the  use of our  reports dated July  27, 1994 incorporated by
reference in  the  registration  statement  on  Form  S-4  of  National  Medical
Enterprises,  Inc.,  relating to  the  consolidated balance  sheets  of National
Medical Enterprises, Inc. and subsidiaries as of May 31, 1994 and 1993, and  the
related  consolidated statements  of operations,  shareholders' equity  and cash
flows for each of the years in the three-year period ended May 31, 1994, and all
related schedules, and to the reference to our firm under the headings "Selected
Historical Financial Information of  NME" and "Experts"  in the prospectus.  Our
report  on the 1994 consolidated financial statements  refers to a change in the
method of accounting for income taxes.

                                          KPMG Peat Marwick LLP
Los Angeles, California
January 27, 1995