EXHIBIT 23.7

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   
    We  hereby  consent to  the incorporation  by reference  in the  Joint Proxy
Statement/Prospectus  constituting  part  of  this  Registration  Statement   on
Amendment  No. 1 to Form S-4 (No. 33-59561) of Horizon Healthcare Corporation of
our report dated  August 10, 1993  appearing on page  48 of Continental  Medical
Systems,  Inc.'s Annual Report on Form 10-K/A Amendment No. 1 for the year ended
June 30,  1994.  We also  consent  to the  reference  to us  under  the  heading
"Experts".
    

   
/s/ PRICE WATERHOUSE LLP
PRICE WATERHOUSE LLP
Philadelphia, PA
June 1, 1995