CONSENT OF INDEPENDENT
                CERTIFIED PUBLIC ACCOUNTANTS
                              
The Board of Directors
Emeritus Corporation

We consent to the incorporation by reference in the
registration statement (No. 333-05965) on Form S-8 of
Emeritus Corporation of our report dated May 9, 1997
relating to the combined balance sheet of the La Casa
Communities as of December 31, 1996 and the related combined
statements of income, shareholders' deficit and cash flows
for the year then ended, which report appears in the report
on Form 8-K of Emeritus Corporation dated July 14, 1997.

/s/ KPMG Peat Marwick LLP

Seattle, Washington
July 14, 1997