CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Contour Medical, Inc.
St. Petersburg, Florida

We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated August 18, 1995, except for the
stock split discussed in Note 10 which is as of March 15, 1996, relating to
the consolidated financial statements of Contour Medical, Inc. and
subsidiaries which is contained in that Prospectus.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.

/s/ BDO Seidman, LLP
BDO Seidman, LLP
Orlando, Florida
May 31, 1996