EXHIBIT 23(d)

                      CONSENT OF INDEPENDENT ACCOUNTANTS

  We consent to the incorporation by reference in this Registration Statement
on Form S-4 of our report dated October 13, 1999 relating to the consolidated
financial statements of NovaCare Orthotics and Prosthetics, Inc. and
subsidiaries as of June 30, 1999, and for the fiscal year then ended, which
report appears in Hanger Orthopedic Group, Inc.'s Current Report on Form 8-K
filed on October 22, 1999. We also consent to the references to our firm under
the headings "Experts" and "Selected Financial Data" in this Registration
Statement.

PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania

October 27, 1999