EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

  As independent public accountants, we hereby consent to the application 
of our report dated June 27, 1997 (except with respect to the matters discussed
in the footnote entitled "Subsequent Events" as to which the date is June 10,
1998) included in Manor Care, Inc.'s Form 10-K/A (Amendment No. 1) for the
fiscal year ended May 31, 1997, to the supplemental note to the financial
statements included therein and labeled "Subsequent Events". It should be noted
that we have performed no audit procedures subsequent to June 27 1997, the date
of our report, except with respect to the supplemental note as to which the date
is June 10, 1998. Furthermore, we have not audited any financial statements of
Manor Care, Inc. as of any date or for any period subsequent to May 31, 1997
(the date of audited financial statements included in Manor Care, Inc.'s 1997
Annual Report to Shareholders).


/s/ ARTHUR ANDERSEN LLP

Washington, D.C.
August 3, 1998