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                                                                    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


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                              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 Contribution and Servicing
Agreement dated December 1, 1998 between DVI Financial Services, Inc., as
Contributor and Servicer, and DVI Receivables Corp., as reassigned to U.S. Bank
Trust National Association, as Trustee (the "Agreement").

          The following minimum requirements are applicable to the Agreement.

     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.


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     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.
     Jamison, Pennsylvania
     September 26, 2002


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