Consent of Independent Accountants

We consent to the incorporation by reference in the registration
statement of Sofamor Danek Group, Inc. on Form S-8 (Sofamor Danek
Group, Inc. 1993 Long-Term Incentive Plan, as amended) of our
report dated January 31, 1997, on our audits of the consolidated
financial statements and consolidated financial statement schedule
of Sofamor Danek Group, Inc. and Subsidiaries as of December 31,
1996 and 1995, and for the three years in the period ended December
31, 1996, which were filed with the Securities and Exchange
Commission in the Annual Report on Form 10-K.



                                           COOPERS & LYBRAND L.L.P.






Memphis, Tennessee
July 21, 1997