EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-4 of our 
report dated February 13, 1998, on our audits of the consolidated financial 
statements of Harborside Healthcare Corporation and subsidiaries. We also 
consent to the references to our firm under the caption "Experts" and "Selected 
Consolidated Historical Financial and Operating Data."


                                                  /s/ PricewaterhouseCoopers LLP


Boston Massachusetts
September 28, 1998