Exhibit 23(i)

                       Consent of Independent Accountants



We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report dated July 31, 1997,  except for notes 1 and
13 as to which the date is November 10, 1997,  appearing on page F-3 of NovaCare
Employee  Services,  Inc.'s  Registration  Statement  dated  November  11,  1997
contained on Form S-1.


By /s/ PRICE WATERHOUSE LLP
   ------------------------
       PRICE WATERHOUSE LLP
       Philadelphia, PA
       February 24, 1998






































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