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, May 9, 1997 as
to Note N, 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".
    
 
   
/s/ Richard A. Eisner & Company, LLP
Richard A. Eisner & Company, LLP
New York, New York
May 9, 1997