INDEPENDENT  AUDITORS'  CONSENT



We  consent  to  the  incorporation  by  reference in Registration Statement No.
33-2226  of  SafeGuard  Health Enterprises, Inc. on Form S-8 of our report dated
March 21, 2001, appearing in this Annual Report on Form 10-K of SafeGuard Health
Enterprises,  Inc.  for  the  year  ended  December  31,  2000.



DELOITTE  &  TOUCHE  llp

Costa  Mesa,  California
March  30,  2001