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) and our report on Community Hospital of
Mesquite, Inc. dated February 27, 1998 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,
   
March 16, 1998