EXHIBIT 22.1
 
                        CONSENT OF INDEPENDENT AUDITORS
 
    We consent to the inclusion in this Registration Statement on Form S-1 of
our report dated October 18, 1996, November 5, 1996 as to Note B, on our audit
of the financial statements of Lexington Healthcare Group, Inc. and subsidiary
as at June 30, 1996 and for the period from July 1, 1995 (commencement of
operations) to June 30, 1996. We also consent to the reference to our firm under
the caption "Experts".
 
   
Richard A. Eisner & Company, LLP
New York, New York
April 16, 1997