CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


The  Board  of  Directors
Emeritus  Corporation:


We  consent  to  incorporation by reference in the registration statements (Nos.
333-60323,  333-05965 and 333-70580) on Form S-8 and (No. 333-20805) on Form S-3
of  Emeritus  Corporation  of  our  report  dated March 8, 2002, relating to the
consolidated  balance  sheets  of  Emeritus  Corporation  and subsidiaries as of
December  31,  2001  and  2000,  and  the  related  consolidated  statements  of
operations,  shareholders'  deficit, and cash flows and the related schedule for
each of the years in the three-year period ended December 31, 2001, which report
appears  in  the  December  31,  2001  annual  report  on  Form 10-K of Emeritus
Corporation.


/s/  KPMG  LLP


Seattle,  Washington
March  29,  2002