EXHIBIT 23.2


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


     We  consent  to  the  Incorporation  by  references  in  this  registration
statement on Form S-3 of Integrated  Health  Services,  Inc. (IHS) of our report
dated  September  18, 1997  (October  21, 1997 as to Note 1),  appearing  in the
Annual Report on Form 10-K of RoTech Medical Corporation for the year ended July
31,  1997,  which report  appears in the Form 8-K,  dated  October 21, 1997,  as
amended,  of IHS, and to the  reference  to us under the heading  experts in the
registration statement.



Deloitte & Touche LLP
Orlando, Florida
December 8, 1997