CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


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 June 11, 2004, relating to the
combined  balance sheets of the CPM Properties as of December 31, 2003 and 2002,
and  the  related statements of operations, changes in owners' equity (deficit),
and cash flows for each of the years in the three-year period ended December 31,
2003  and  the  combined balance sheets of the JEA Properties as of December 31,
2003  and  2002,  and  the  related statements of operations, changes in owners'
deficit,  and  cash  flows  for each of the years in the three-year period ended
December  31, 2003, which reports appear in the report on Form 8-K/A of Emeritus
Corporation  dated  June  15,  2004.

/s/  KPMG  LLP


Seattle,  Washington
June  15,  2004