INDEPENDENT AUDITOR'S CONSENT


To the Board of Directors and Stockholders of
Gentle Dental Service Corporation


We consent to the use in this Registration Statement on Form SB-2 of our
report dated February 14, 1995 relating to the statements of operations,
redeemable common stock and nonredeemable shareholders' equity and cash
flows for Gentle Dental Service Corporation.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.

MOSS ADAMS LLP



Vancouver, Washington
February 10, 1997