EXHIBIT 23.1


                       INDEPENDENT AUDITORS' CONSENT



The Board of Directors 
Microtek Medical, Inc.





We consent to the incorporation by reference in the Registration
Statements (Form S-8 Nos. 33-85668, 33-93526 and Form S-8 to be
filed on August 30, 1996) of Isolyser Company, Inc. pertaining to
the Isolyser Company, Inc. Stock Option Plan, Registration
Statement (Form S-8 No. 33-93528) pertaining to the 1995 Isolyser
Company, Inc. Non-Employee Director Option Plan and Registration
Statement (Form S-8 No. 33-93524) pertaining to the Isolyser
Company, Inc. 1995 Employee Stock Purchase Plan of our report
dated January 17, 1996 with respect to the consolidated balance
sheets of Microtek Medical, Inc. and subsidiaries as of November
30, 1995 and 1994 and the related consolidated statements of
earnings, stockholders' equity and cash flows for each of the
years in the three-year period ended November 30, 1995, which
report appears in the November 30, 1995 annual report on Form 10K
of Microtek Medical, Inc. and subsidiaries and is incorporated by
reference in the Form 8K of Isolyser Company, Inc. filed on
August 30, 1996.



                                   KPMG PEAT MARWICK LLP
                                   KPMG PEAT MARWICK LLP

Jackson, Mississippi
August 30, 1996