EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statements of
Humana Inc. on Form S-8 (Registration No. 2-39061, No. 2-79239, No. 2-96154, No.
33-33072, No. 33-49305, No. 33-52593, No. 33-54455, No. 33-04435) of our report
dated February 10, 1998, on our audits of the consolidated financial statements
of Humana Inc. as of December 31, 1997 and 1996 and for each of the three years
in the period ended December 31, 1997, which report is incorporated by reference
in this Annual Report on Form 10-K. We further consent to the incorporation by
reference of our report on our audits of the financial statement schedules of
Humana Inc. as of December 31, 1997 and 1996 and for each of the three years in
the period ended December 31, 1997, which report is included in this Annual
Report on Form 10-K.


COOPERS & LYBRAND L.L.P.
Louisville, Kentucky
February 10, 1998