COOPERS & LYBRAND LETTERHEAD
 

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  consent to the  incorporation by reference in  the registration statement of
Noel Group, Inc. on Form S-8 (File No. 33-55296) of our report dated December 2,
1994, on our audit of the  financial statements of HealthPlan Services  Division
(formerly  Plan  Services  Division,  a  wholly-owned  division  of  The  Dun  &
Bradstreet Corporation), as of September 30, 1994, and for the nine-month period
then ended, which report is included in this Annual Report on Form 10-K.
 
Coopers & Lybrand L.L.P.
Tampa, Florida
April 10, 1997