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                                                                   EXHIBIT 23(B)








INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULE

Board of Directors and Shareholders
H&R Block, Inc.
Kansas City, Missouri

We consent to the incorporation by reference in Post-Effective Amendment No. 4
to Registration Statement No. 33-185 of H&R Block, Inc. and subsidiaries
(relating to shares of Common Stock issued under the 1984 Long-Term Executive
Compensation Plan) on Form S-8, Registration Statement
No. 33-33889 of H&R Block, Inc. and subsidiaries (relating to shares of Common
Stock issuable under the 1989 Stock Option Plan for Outside Directors) on Form
S-8, Registration Statement No. 33-54989 of H&R Block, Inc. and subsidiaries
(relating to shares of Common Stock issued under the 1993 Long-Term Executive
Compensation Plan) on Form S-8, Registration Statement No. 33-64147 of H&R
Block, Inc. and subsidiaries (relating to shares of Delayed Convertible
Preferred Stock issuable under the Spry, Inc. 1995 Stock Option Plan) on Form
S-8, Registration Statement No. 333-62515 of H&R Block, Inc. and subsidiaries
(relating to shares of Common Stock issuable under the Third Stock Option Plan
for Seasonal Employees) on Form S-8, and Registration Statement No. 333-42143
of H&R Block, Inc. and subsidiaries (relating to shares of Common Stock issued
under the H&R Block Stock Plan for Non-Employee Directors) on Form S-8 of our
report dated June 16, 1998 (July 12, 1999 as to the effects of the discontinued
credit card operations described in the note on the sale of subsidiaries),
appearing in this Annual Report on Form 10-K of H&R Block, Inc. and
subsidiaries for the year ended April 30, 1999.

     Our audits of the consolidated financial statements referred to in our
aforementioned report also included the 1997 and 1998 financial statement
schedule of H&R Block, Inc. and subsidiaries, listed in Item 14.  This financial
statement schedule is the responsibility of the Company's management.  Our
responsibility is to express an opinion based on our audits.  In our opinion,
such 1997 and 1998 financial statement schedule when considered in relation to
the basic financial statements taken as a whole, present fairly in all material
respects the information set forth therein.


/s/Deloitte & Touche LLP

Kansas City, Missouri
July 28, 1999