Exhibit  23.1
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                          INDEPENDENT AUDITORS' CONSENT


We  consent  to  the  incorporation  by reference in Registration Statements No.
33-2226  and  333-98989 of SafeGuard Health Enterprises, Inc. on Form S-8 of our
report dated September 26, 2002, on the financial statements of Paramount Dental
Plan,  Inc.  as of December 31, 2001, and for the year then ended, which appears
in  this  Current  Report  on  Form 8-K/A of SafeGuard Health Enterprises, Inc.,
dated  as  of  August  30,  2002.

/s/  Perez  &  Company

PEREZ  &  COMPANY
Tampa,  Florida
October  31,  2002


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