EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the incorporation by reference in this Registration 
Statement on Form S-8 (No. 33-80435) of ITT Educational Services, Inc. of our 
report dated January 8, 1997, except for Note 10, which is as of February 12, 
1997, appearing on Page F-1 of this Form 10-K.









/s/ Price Waterhouse LLP
PRICE WATERHOUSE LLP
Indianapolis, Indiana
March 12, 1997