EXHIBIT 23.3
 
The Board of Directors
Gentle Dental Service Corporation:
 
  We consent to the use of our report on the financial statements of GMS
Dental Group, Inc. dated November 14, 1997 included herein and to the
reference to our firm under the heading "Experts" in the Registration
Statement on Form SB-2 and the related Prospectus of Gentle Dental Service
Corporation for the registration of 4,125,000 shares of common stock.
 
                                          KPMG Peat Marwick LLP
 
Orange County, California
January 8, 1998