<PAGE>
                                                                    Exhibit 23.1



               Consent of Independent Certified Public Accountants

We consent to the incorporation by reference of our report dated August 8, 2002
in this Form 10-K for the year ended June 30, 2002.


GRANT THORNTON LLP

/s/GRANT THORNTON LLP
Philadelphia, Pennsylvania
September 26, 2002


                                       4
<PAGE>
                              MANAGEMENT ASSERTIONS


September 26,2002
Grant Thornton LLP
Two Commerce Square
Suite 3100
2001 Market Street
Philadelphia, PA  19103


Dear Sir or Madam:

            As of June 30, 2002 and for the period July 1, 2001 to June 30,
2002, DVI Financial Services, Inc., as Servicer, has complied in all material
respects with the minimum requirements set forth in the Amended and Restated
Contribution and Servicing Agreement dated as of December 1, 1998 between DVI
Financial Services Inc., as Contributor and Servicer, and DVI Receivables Corp
VIII, the Amended and Restated Contribution and Servicing Agreement dated as of
June 1, 1999 between DVI Financial Services Inc., as Contributor and Servicer,
and DVI Receivables Corp. X, the Amended and Restated Contribution and Servicing
Agreement dated as of December 1, 1999 between DVI Financial Services Inc,, as
Contributor and Servicer , and DVI Receivables Corp. XI, the Amended and
Restated Contribution and Servicing Agreement dated as of April 1, 2000 between
DVI Financial Services Inc., as Contributor and Servicer, and DVI Receivables
Corp XII, the Amended and Restated Contribution and Servicing Agreement dated as
of December 1, 2000 between DVI Financial Services Inc., as Contributor and
Servicer, and DVI Receivables Corp. XIV, the Amended and Restated Contribution
and Servicing Agreement dated as of November 1, 2001 between DVI Financial
Services Inc., as Contributor and Servicer, and DVI Receivables Corp. XVI, and
the Amended and Restated Contribution and Servicing Agreement dated as of May 1,
2002 between DVI Financial Services Inc., as Contributor and Servicer, and DVI
Receivables Corp XVII collectively as reassigned to U.S. Bank N. A., as Trustee
(the "Agreements").

            The following minimum requirements are applicable to the Agreements

      1.    The Servicer shall maintain with respect to each Contract and each
            item of Equipment, and with respect to each payment by each Obligor
            and compliance by each Obligor with the provisions of each Contract,
            complete and accurate records in such manner and to the same extent
            as the Servicer does with respect to similar contracts held for its
            own account.

      2.    The Servicer shall remit or cause each Lock-box Bank to remit all
            payments received by it on or in respect of any Contract or
            Equipment during such Collection Period into the Collection Account.

      3.    The Servicer will file the UCC financing statements required in the
            Agreement within the time frames set forth therein and thereafter
            will file such additional UCC financing statements and continuation
            statements and assignments in accordance with the provisions of any
            Contract and item of Equipment or otherwise so that the security
            interest in favor of the Trustee in each of the Contracts and the
            related Equipment will be perfected by such filings with the
            Appropriate UCC filing offices.

      4.    The Servicer will cause the Contributor to maintain a general
            liability insurance policy in the aggregate amount of $1,000,000 and
            an excess liability policy in umbrella form in the aggregate of
            $3,000,000 for a total of $4,000,000 of liability insurance.

      5.    The Servicer will require and monitor that each Obligate maintains
            insurance covering damage to, destruction or theft of the Equipment.

      6.    The Servicer shall prepare the Monthly Servicer Report.


                                       5
<PAGE>
      7.    The Servicer shall cause a firm of independent certified public
            accountants to deliver to the Trustee within 90 days following the
            end of each fiscal year of the Servicer, a written statement to the
            effect that such firm has examined in accordance with generally
            accepted practices samples of the accounts and records of the
            Servicer for the fiscal year ended on the previous June 30 relating
            to the Contracts, that such firm has compared the information
            contained in the Servicer's reports delivered in the relevant
            periods, and that, on the basis of such examination and comparison,
            such firm is of the opinion that the Servicer has, during the
            relevant period, serviced the Contracts in compliance with such
            servicing procedures, manuals, and guides and in the same manner as
            it services comparable leases for itself or others, and that such
            certificates, accounts and records have been properly prepared and
            maintained in all material respects.





      /s/Steven R. Garfinkel
      ----------------------
      Steven R. Garfinkel
      Executive Vice President
      Chief Financial Officer
      DVI Financial Services Inc.
      Jamison, Pennsylvania
      September 26,2002


      /s/Steven R. Garfinkel
      ----------------------
      Steven R. Garfinkel
      Executive Vice President
      Chief Financial Officer
      DVI Receivables Corp. VIII
      Jamison, Pennsylvania
      September 26,2002


                                       6