EXHIBIT 23.3

                   CONSENT OF INDEPENDENT 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 Amendment No. 1 to Current Report
on Form 8-K/A dated December 31, 1997 and to all references to our Firm included
in this registration statement.

                                        Arthur Andersen LLP

Albuquerque, New Mexico
July 23, 1998