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                         REPORT OF INDEPENDENT AUDITORS


Board of Directors and Shareholders
ENVOY Corporation


We have audited the consolidated balance sheet of ENVOY Corporation and
subsidiaries as of December 31, 1998, and the related consolidated statements of
operations, shareholders' equity, and cash flows for the year ended December 31,
1998 not presented separately herein. These financial statements are the
responsibility of the Company's management. Our responsibility is to express an
opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards.
Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.

In our opinion, based on our audit, the financial statements referred to above
present fairly, in all material respects, the consolidated financial position of
ENVOY Corporation and subsidiaries at December 31, 1998, and the consolidated
results of their operations and their cash flows for the year ended December 31,
1998, in conformity with generally accepted accounting principles.


                                                 /s/ ERNST & YOUNG LLP
                                                 ---------------------
                                                     ERNST & YOUNG LLP

Nashville, Tennessee
January 29, 1999