EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-12753) of Allegiance Corporation of our report
dated January 26, 1998 appearing in the Annual Report to Stockholders which is
incorporated in this Annual Report on Form 10-K. We also consent to the
incorporation by reference of our report on the Financial Statement Schedule,
which appears in this Form 10-K.
 
Price Waterhouse LLP
 
Chicago, Illinois
March 13, 1998