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Exhibit 23
Accountants' Consent
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The Board of Directors
Guest Supply, Inc.:
We consent to incorporation by reference in the Registration Statements (File
Nos. 2-89233, 2-89234, 33-22872, 33-63352 and 333-26709) on Form S-8 of Guest
Supply, Inc. of our report dated November 14, 2000, relating to the consolidated
balance sheets of Guest Supply, Inc. and subsidiaries as of September 29, 2000
and October 1, 1999, and the related consolidated statements of income and
comprehensive income, cash flows, and shareholders' equity for each of the
fiscal years in the three-year period ended September 29, 2000, and related
schedules, which report appears in the September 29, 2000 annual report on Form
10-K of Guest Supply, Inc.
/s/ KPMG LLP
Short Hills, New Jersey
December 22, 2000