EXHIBIT 99


                       INTEGRATED HEALTH SERVICES, INC.
                       ASSISTANT SECRETARY'S CERTIFICATE

   
     I,  Leslie  A.  Glew,  Assistant  Secretary  of Integrated Health Services,
Inc.,  a  Delaware  corporation  (the "Corporation"), do hereby certify that set
forth  below  is  a  true  and correct copy of a resolution, duly adopted by the
Board  of Directors of the Corporation at meetings duly called and held at which
a  quorum  was  present, or by unanimous written consent, in connection with the
Corporation's   Registration   Statement   on   Form  S-3  (No  333-75757)  (the
"Registration  Statement")  and  any amendment(s) or post-effective amendment(s)
thereto,  pertaining  to  the  authorization of the name of officers signing the
Registration  Statement  or  any  amendment(s)  or  post-effective  amendment(s)
thereto  to  be signed pursuant to a power of attorney, and that such resolution
has not been rescinded or modified and is still in full force and effect.

     IN  WITNESS WHEREOF, the undersigned has executed this Certificate this 7th
day of May, 1999.
    


                                        /s/ Leslie A. Glew
                                        ---------------------------
                                        Leslie A. Glew, Assistant Secretary


     "RESOLVED,  that the officers and directors of the Company who are required
to  execute the Registration Statement be, and they hereby are, and each of them
hereby  is,  authorized  to  execute  and deliver a power-of-attorney appointing
Robert  N.  Elkins  and C. Taylor Pickett to be the attorneys-in-fact and agents
with  full  power of substitution and resubstitution, for each of such directors
and  officers  and in their name, place and stead, in any and all capacities, to
sign   any   amendment(s)   to   the   Registration   Statement,  including  any
post-effective  amendment(s),  to  file  the  same  with  the  Commission and to
perform  all  other acts necessary in connection with any matter relating to the
Registration  Statement  and  any  amendment(s)  or  post-effective amendment(s)
thereto."