EXHIBIT 23.2

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-4 of our
reports dated February 13, 1997, on our audits of the combined financial
statements of Canterbury Care Center, Inc. and Related Companies. We also 
consent to the references to our firm under the caption "Experts."


                                               /s/ Ralph L. Krasik
                                               CUMMINS, KRASIK & HOHL CO.

Columbus, Ohio
September 25, 1998