Exhibit 23.3





                         Independent Auditors' Consent
                         -----------------------------

The Board of Directors
Select Medical Corporation:

We consent to the inclusion of our report dated April 9, 1999, relating to the
consolidated balance sheets of Intensive HealthCare Corporation and subsidiaries
as of December 15, 1998, and December 31, 1997, and the related consolidated
statements of operations, stockholders' equity, and cash flows for the period
from January 1, 1998 through December 15, 1998 and the year ended December 31,
1997, in the registration statement on Form S-4 of Select Medical Corporation,
to be filed with the Securities and Exchange Commission on or about June 22,
2001 and to the reference to our firm under the heading "Experts" in the
prospectus.


KPMG LLP

St.Louis, Missouri
June 22, 2001