Exhibit 23.4 

Consent of Deloitte & Touche LLP, Independent Auditors 


    We consent to the use in this Amendment No. 3 to the Registration 
Statement of Corning Clinical Laboratories Inc. on Form S-1 of our report 
dated February 28, 1994 relating to the consolidated statements of 
operations, stockholders' equity and cash flows for the year ended December 
31, 1993 of Nichols Institute (not presented separately herein) which report 
includes explanatory paragraphs related to uncertainties as to an 
investigation by the Office of the Inspector General of the Department of 
Health and Human Services and substantial doubt as to the Company's ability 
to continue as a going concern. We also consent to the reference to us under 
the heading "Experts" in such Registration Statement. 

/s/Deloitte & Touche LLP 
Deloitte & Touche LLP 

Costa Mesa, California 
December 10, 1996 


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