EXHIBIT 23.3



              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

     As independent public  accountants,  we hereby consent to the incorporation
by  reference in this  registration  statement of our report dated March 6, 1998
included in Integrated Health Services,  Inc.'s Current Report on Form 8-K dated
December  31,  1997,  and to  all  references  to  our  Firm  included  in  this
registration statement. 

                                          Arthur Andersen LLP

Albuquerque, New Mexico
May 27, 1998