EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Integrated Health Services, Inc.:




     We consent to the use of our report  dated March 30,  1999  relating to the
consolidated  financial  statements of Integrated Health Services,  Inc. ("IHS")
and subsidiaries, incorporated herein by reference to IHS 1998 Form 10-K, to the
incorporation herein by reference of our report dated April 14, 1997 relating to
the  consolidated  financial  statements of Community Care of America,  Inc. and
subsidiaries, which report appears in Amendment No. 1 to Form 8-K/A of IHS dated
September  25, 1997 and filed May 29,  1998,  and to the  reference  to our firm
under the heading "Experts" in the registration statement.


     Our report dated April 14, 1997 refers to the change in  accounting  method
in 1996 to adopt Statement of Financial Accounting Standards No. 121 relating to
impairment of long-lived assets.


                                            KPMG LLP



Baltimore, Maryland

April 5, 1999