EXHIBIT NO. 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the  incorporation  by  reference  in  the  Information
Statement/Prospectus constituting part  of this Registration  Statement on  Form
S-4  of National Medical Enterprises, Inc. of our reports dated October 20, 1994
appearing on  pages F-2  and S-1  of American  Medical Holdings,  Inc.'s  Annual
Report  on Form 10-K for the year ended  August 31, 1994. We also consent to the
references to us under the headings "Experts" and "Selected Historical Financial
Information" in  such Information  Statement/Prospectus. However,  it should  be
noted  that Price  Waterhouse LLP has  not prepared or  certified such "Selected
Historical Financial Data."

Price Waterhouse LLP
Dallas, Texas
January 30, 1995