Consent of Independent Auditors



The Board of Directors
Regent Assisted Living, Inc.:

We consent to incorporation by reference in the registration statements on Form
S-8 (Nos. 333-61239, 333-12159, and 333-12157) and on Form S-3 (No. 333-55769)
of Regent Assisted Living, Inc. of our report dated February 13, 1998, relating
to the consolidated statements of operations, shareholders' equity, and cash
flows of Regent Assisted Living, Inc. and subsidiaries for the year ended
December 31, 1997, which report appears in the December 31, 1999 annual report
on Form 10-K of Regent Assisted Living, Inc.


                                        KPMG LLP


Portland, Oregon
April 21, 2000