Consent of Independent Certified Public Accountants



The Board of Directors
Emeritus Corporation:


We consent to incorporation by reference in the registration statements (No.
333-60323 and 333-05965) on Form S-8 and (No. 333-20805) on Form S-3 of Emeritus
Corporation of our reports dated February 23, 2000, relating to the consolidated
balance sheets of Emeritus Corporation and subsidiaries as of December 31, 1999
and 1998, and the related consolidated statements of operations, comprehensive
operations, shareholders' equity (deficit), and cash flows and the related
schedule for each of the years in the three-year period ended December 31, 1999,
which reports appear in the December 31, 1999 annual report on Form 10-K of
Emeritus Corporation.  Our report on the consolidated financial statements
refers to a change in method of accounting for start-up costs and organization
costs.

/s/ KPMG LLP

Seattle, Washington
March 29, 2000