INDEPENDENT AUDITORS' CONSENT

We  consent  to the  incorporation  by  reference  in this  Amendment  No.  1 to
Registration  Statement  No.  333-03151 of ILX  Incorporated  on Form S-3 of our
report dated March 27, 1996,  appearing in the Annual Report on Form 10-K of ILX
Incorporated for the year ended December 31, 1995.


/s/ Deloitte & Touche LLP
Deloitte & Touche LLP

Phoenix, Arizona
May 16, 1996