CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


The Board of Directors
Integrated Health Services, Inc.:

We consent to the use of our report  incorporated herein by reference and to the
reference to our firm under the heading "Experts" in the prospectus.

Our  report  dated  March 22,  1996  refers  to the  adoption  of the  Financial
Accounting  Standards  Board's Statement of Financial  Accounting  Standards No.
121,  "Accounting  for the  Impairment of Long-Lived  Assets and for  Long-Lived
Assets to Be Disposed Of."



Baltimore, Maryland
May 16, 1996