EXHIBIT 23.1     
                   
                CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS     
   
  As independent public accountants, we hereby consent to the use of our
report on Manor Care, Inc. dated June 27, 1997 (except for the Distribution as
discussed in the footnotes entitled "Principles of Consolidation" and
"Transactions between Manor Care Realty and ManorCare Health Services" which
are dated September 14, 1997) included in or made a part of this registration
statement, and to all references to our Firm included in this registration
statement.     
   
ARTHUR ANDERSEN, LLP     
   
Washington, DC,     
February 18, 1998