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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Registration Statement on Form S-4 of Concentra Operating Corporation ("the Company") of our report dated February 11, 2004 relating to the financial statements and financial statement schedules of the Company, which appears in such Registration Statement.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Dallas, TX
October 27, 2004
CONSENT OF INDEPENDENT ACCOUNTANTS