CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the Registration Statement of
Provident American Corporation on Form S-8 (SEC File No. 33-43617 effective date
October 29, 1991, SEC File No. 33-43615 effective date October 31, 1991 and SEC
file No. 333-71223 effective January 26, 1999) of our report dated March 11,
1997, on our audit of the consolidated financial statements and financial
statement schedules of Provident American Corporation as of December 31, 1996,
and for the year ended December 31, 1996, which report is included in this
Annual Report on Form 10-K.


Coopers & Lybrand L.L.P.


2400 Eleven Penn Center
Philadelphia, Pennsylvania

March 31, 1999