EXHIBIT 23(B)


                          INDEPENDENT AUDITORS' CONSENT


To the Board of Directors and Shareholders of Isolyser Company, Inc.

We consent to the incorporation by reference in this  Registration  Statement of
Isolyser  Company,  Inc.  on Form S-8 of our  report  dated  February  19,  2002
appearing in the annual  report on Form 10-K of Isolyser  Company,  Inc. for the
year ended December 31, 2001.

                                           /s/ Deloitte & Touche LLP
                                           -------------------------------------
                                           DELOITTE & TOUCHE LLP



Atlanta, Georgia

May 28, 2002





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