<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>doc3.txt
<TEXT>

                                                                    Exhibit 23.1
                                                                    ------------

                        INDEPENDENT ACCOUNTANTS' CONSENT

     We  consent  to  the  incorporation  by  reference  in  this Post-Effective
Amendment  No.  3  to  Registration  Statement  No.  33-2226 of SafeGuard Health
Enterprises,  Inc.  on Form S-8 of our report dated March 21, 2001, appearing in
the  Annual  Report  on  Form 10-K of SafeGuard Health Enterprises, Inc. for the
year  ended  December  31,  2000.

/s/  Deloitte  &  Touche,  L.L.P.

DELOITTE  &  TOUCHE,  L.L.P.

Costa  Mesa,  California
September  27,  2001


<PAGE>

</TEXT>
</DOCUMENT>