EXHIBIT 23



                    CONSENT OF INDEPENDENT ACCOUNTANTS'


   We  hereby  consent and give permission to use our report dated June 25,
2001 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 Priority Healthcare Corporation and Affiliates.

                                   ENT & IMLER CPA GROUP, PC

                                   /S/ ENT & IMLER CPA GROUP, PC


Indianapolis, Indiana
June 25, 2001