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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 17, 2001
in this Form 10-K for the year ended June 30, 2001.


   GRANT THORNTON LLP

/s/GRANT THORNTON LLP
   Philadelphia, Pennsylvania
   August 17, 2001
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                              MANAGEMENT ASSERTIONS



August 17, 2001
Grant Thornton LLP
Two Commerce Square
Suite 3100
2001 Market Street
Philadelphia, PA  19103



Dear Sir or Madam:

         As of June 30, 2001 and for the period July 1, 2000 to June 30, 2001,
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
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     Steven R. Garfinkel
     Executive Vice President
     Chief Financial Officer
     DVI Financial Services Inc.
     Jamison, Pennsylvania
     August 17, 2001


  /s/Steven R. Garfinkel
  ------------------------------
     Steven R. Garfinkel
     Executive Vice President
     Chief Financial Officer
     DVI Receivables Corp.
     Jamison, Pennsylvania
     August 17, 2001