Exhibit 23.3


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Amendment No. 1 to 
Registration Statement No. 33-62613 of Eli Lilly and Company and Integrated 
Medical Systems, Inc. on Form S-4 of our report dated August 19, 1994, on the 
combined financial statements of PCS Group for each of the three years in the 
period ended March 31, 1994 appearing in the Current Report on Form 8-K/A dated 
November 29, 1994, of Eli Lilly and Company. We also consent to the reference to
us under the heading "Experts" in the Prospectus, which is part of such 
Registration Statement.

/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP

Phoenix, Arizona
October 25, 1995