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  reports dated March 5, 2004, relating to the
consolidated  balance  sheets  of  Emeritus  Corporation  and subsidiaries as of
December  31,  2003  and  2002,  and  the  related  consolidated  statements  of
operations,  shareholders'  deficit  and comprehensive operation, and cash flows
for  each of the years in the three-year period ended December 31, 2003, and the
related  schedule, which reports appears in the December 31, 2003, annual report
on  Form  10-K  of  Emeritus  Corporation.


/s/  KPMG  LLP


Seattle,  Washington
March  26,  2004