EXHIBIT 23


               CONSENT OF INDEPENDENT ACCOUNTANTS'


     We hereby consent and give permission to use our report
dated June 8, 2000 in this annual report on Form 11-K, and its
incorporation by reference in the registration statement on Form
S-8 relating to The Profit Sharing Plan of Bindley Western
Industries, Inc. and Subsidiaries.



                              ENT & IMLER CPA GROUP, PC



Indianapolis, Indiana
June 21, 2000