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 333-48947) 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
May 27, 1998