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 Annual Report
on  Form  10-K,  and to the reference to our firm under the heading "Experts" in
the registration statement.
    


                                            KPMG LLP



   
Baltimore, Maryland
May 7, 1999