Exhibit 5 
                                                (Exhibit 23)
      
      
                       CONSENT OF INDEPENDENT ACCOUNTANTS
      
      
               We hereby consent to the incorporation by
   reference in this Registration Statement on Form S-8 of our
   report dated January 30, 1995, which appears on page 9 of
   the 1994 Annual Report to Stockholders of Roto-Rooter, Inc.
   which is incorporated by reference in the 1994 Annual
   Report on Form 10-K of Roto-Rooter, Inc. for the year ended
   December 31, 1994.  We also consent to the incorporation by
   reference of our report on the Financial Statement Schedule
   which appears on page S-2 of such Annual Report on Form
   10-K.
      
      
      
      
      
      
      /s/ PRICE WATERHOUSE LLP
      _________________________________
      
      Cincinnati, Ohio
      December 22, 1995
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
                                    E-8
      
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