EXHIBIT 22.4
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We consent to the inclusion in this Registration Statement on Form S-1 of
our report dated April 25, 1997, on our audit of the financial statements of
Bentley Gardens Health Care Center, Country Manor Health Care Center, Fairfield
Manor Health Care Center and Pond Point Health Care Center as of June 30, 1995
and the related combined statements of operations, excess of liabilities over
assets and cash flows for the six months in the period ended June 30, 1995, and
each of the two years in the period ended December 31, 1994.
 
/s/ Baird, Kurtz & Dobson
 
Baird, Kurtz & Dobson
 
   
Fort Smith, Arkansas
May 9, 1997