Exhibit 23.1








                          Independent Auditors' Consent



The Board of Directors
Genesis Health Ventures, Inc. and subsidiaries:

We consent to the use of our reports dated December 19, 2001 with respect to the
consolidated balance sheet of Genesis Health Ventures, Inc. and subsidiaries
(the "Company") as of September 30, 2001 (Successor Company) and the
accompanying consolidated balance sheet of Genesis Health Ventures, Inc. and
subsidiaries as of September 30, 2000 and related consolidated statements of
operations, shareholders' equity (deficit), and cash flows for each of the years
in the three year period ended September 30, 2001 (Predecessor Company) and the
related financial statement schedule, incorporated herein by reference and to
the reference to our firm under the heading "Experts" in this proxy statement /
prospectus.

Our reports dated December 19, 2001 contain an explanatory paragraph that refers
to a change in accounting for the costs of start-up activities effective October
1, 1999.

In addition, our reports contain an explanatory paragraph that states that on
October 2, 2001 the Company consummated a Joint Plan of Reorganization (the
"Plan") which had been confirmed by the United State Bankruptcy Court. The Plan
resulted in change in ownership of the Predecessor Company and accordingly,
effective September 30, 2001 the Company accounted for the change in ownership
through "fresh-start" reporting. As a result, the consolidated information prior
to September 30, 2001 is presented on a different cost basis than that as of
September 30, 2001 and, therefore, is not comparable.



                                                                  KPMG LLP


Philadelphia, Pennsylvania
August 26, 2002