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 7, 2002, appearing in this Annual Report on Form 10-K of SafeGuard Health
Enterprises, Inc. for the year ended December 31, 2001.



DELOITTE  &  TOUCHE  LLP

Costa  Mesa,  California
March  25,  2002