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                                                                   EXHIBIT 23.0

                     CONSENT OF INDEPENDENT AUDITORS

     We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-781, 333-02283, and 333-11143) of Matria Healthcare, Inc.
(formerly Tokos Medical Corporation (Delaware)) and in the related Prospectus of
our report dated February 22, 1996, except for Note 13 as to which the date is
March 8, 1996, with respect to the consolidated financial statements and
schedules of Matria Healthcare, Inc. as of December 31, 1995 and for each of the
two years in the period then ended included in this Annual Report (Form 10-K)
for the year ended December 31, 1996.


                                          /s/  Ernst & Young LLP



Orange County, California
March 27, 1997
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                                                                    EXHIBIT 23.0


                              ACCOUNTANTS' CONSENT

The Board of Directors
Matria Healthcare, Inc.

We consent to incorporation by reference in the registration statements (Nos.
333-781, 333-02283, 333-11143) on Form S-8 of Matria Healthcare, Inc. of our
reports dated March 7, 1997, relating to the consolidated balance sheet of
Matria Healthcare, Inc. and subsidiaries as of December 31, 1996, and the
related consolidated statements of operations, shareholders' equity, and cash
flows and related schedule for the year ended December 31, 1996, which reports
appear in the December 31, 1996 annual report on Form 10-K of Matria
Healthcare, Inc.


                                           KPMG PEAT MARWICK LLP

Atlanta, Georgia
March 28, 1997