EXHIBIT 23


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

As Independent  Public  Accountants we hereby  consent to the  incorporation  by
reference in the registration  statements of Integrated Health Services, Inc. on
Forms  S-3  or S-4  (Nos.  33-87890,  33-66126,  33-68302,  33-77380,  33-81378,
33-98764, 333-4053, 333-12685,  333-31121,  333-35577,  333-35851, 333-41973 and
333-42169)  and on Forms  S-8  (Nos.  33-44648,  33-44649,  33-44650,  33-44651,
33-44653, 33-53912, 33-53914, 33-53916, 33-86684, 33-97190, 333-1432, 333-28289,
333-28293, 333-28317, 333-28321 and 333-47853) of our report dated March 6, 1998
included in this Form 8-K.


                                                             Arthur Andersen LLP
Albuquerque, New Mexico
March 16, 1998