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                                                                    EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS


     We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-________) pertaining to the New Beverly Holdings, Inc.
Non-Employee Directors' Stock Option Plan of our report dated February 7, 1997,
except for Note 2, paragraph 3, as to which the date is March 13, 1997, with
respect to the consolidated financial statements and schedule of Beverly
Enterprises, Inc. included in its Annual Report (Form 10-K) for the year ended
December 31, 1996, filed with the Securities and Exchange Commission and to the
incorporation by reference of our report dated April 18, 1997, with respect to
the consolidated financial statements and schedule of Pharmacy Corporation of
America and to the incorporation by reference of our report dated June 2, 1997,
with respect to the balance sheet of New Beverly Holdings, Inc.


                                                               ERNST & YOUNG LLP



December 10, 1997
Little Rock, Arkansas