EXHIBIT 23.2


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


   
     We   consent  to  the  incorporation  by  reference  in  this  Registration
Statement  on  Form  S-3,  Amendment  No. 1, 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
May 5, 1999