EXHIBIT 23.2

     As independent public accountants, we hereby consent to the 
incorporation by reference in this registration statement of our report on 
Liberty Healthcare Limited Partnership dated November 16, 1995 except as to 
the information presented in Note 9, for which the date is January 16, 1996, 
incorporated by reference in Regency Health Services, Inc.'s Form S-4 dated 
August 23, 1996 and to all references to our Firm included in this 
registration statement.


                                       GOODMAN & COMPANY, L.L.P.

Norfolk, Virginia
August 22, 1996