EXHIBIT-16




                          Coopers & Lybrand

                                                         



May 13, 1994



Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549

Ladies/Gentlemen:

We have read Item 4 included in the attached Form 8-K dated May 12, 1994,
of Columbia/HCA Healthcare Corporation filed with the Securities and
Exchange Commission and are in agreement with the statements contained
therein.

Very truly yours,


Coopers & Lybrand

WLF:jh

Attachment