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                                   EXHIBIT 23

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


      As independent public accountants, we hereby consent to the 
incorporation by reference of our reports on National HealthCare, L.P.  dated 
February 1, 1995, included in this Form 10-K for the year ended December 31, 
1994, into the Partnership's previously filed Post-effective Amendment No. 1 
to Form S-4 on Form S-8 Registration Statement No. 33-9881.  It should be 
noted that we have not audited any financial statements of the Company 
subsequent to December 31, 1994 or performed any audit procedures subsequent 
to the date of our report.




                                               ARTHUR ANDERSEN LLP




Nashville, Tennessee
March 21, 1995





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