EXHIBIT 23.2



                          INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration Statement of
Gentle Dental Service Corporation on Form S-8 of our report dated February 14,
1995 relating to the financial statements of Gentle Dental Service Corporation,
which appears on page F-3 of the Prospectus included in Gentle Dental Service
Corporation's Registration Statement on Form SB-2 (File No. 333-13529).




MOSS ADAMS LLP
April 14, 1997