CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the registration
statement of Humana Inc. on Form S-8, of our report dated
February 14, 1996, which includes an explanatory paragraph
relating to a change in 1993 in the method of accounting for
certain investments in debt and equity securities, on our audits
of the consolidated financial statements of Humana Inc. as of
December 31, 1995 and 1994, and for the years ended
December 31, 1995, 1994, and 1993, incorporated by
reference in this registration statement on Form S-8.



Coopers & Lybrand L.L.P.
Louisville, Kentucky
May 23, 1996