EXHIBIT 23.2

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


     We consent to the incorporation by reference in this Registration Statement
on Form S-3 of  Integrated  Health  Services,  Inc.  (IHS) of our  report  dated
September  18, 1997  (October  21, 1997 as to Note 1),  appearing  in the Annual
Report on Form 10-K of RoTech  Medical  Corporation  for the year ended July 31,
1997,  which report appears in the Form 8-K, dated October 21, 1997, as amended,
of  IHS,  and  to  the  reference  to us  under  the  heading  "Experts"  in the
Registration Statement.

Deloitte & Touche LLP
Orlando, Florida

April 5, 1999