EXHIBIT 23

                         Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement (Form
S-8, No. 333-64181) pertaining to the Health Care and Retirement Corporation
Stock Option Plan for Outside Directors and the Stock Option Plan for Key
Employees of Health Care and Retirement Corporation, the Registration Statement
(Form S-8, No. 333-81833) pertaining to the Manor Care, Inc. Retirement Savings
and Investment Plan of HCR Manor Care, Inc., the Registration Statement (Form
S-8, No. 333-93575) pertaining to the Manor Care, Inc. Nonqualified Retirement
Savings and Investment Plan of Manor Care, Inc., the Registration Statement
(Form S-8, No. 333-67592) pertaining to The Equity Incentive Plan of Manor Care,
Inc., and the Registration Statement (Form S-8, No. 333-102248) pertaining to
the HCR Manor Care Stock Purchase and Retirement Savings 401(k) Plan of Manor
Care, Inc. of our report dated January 22, 2004, with respect to the
consolidated financial statements and schedule of Manor Care, Inc. included in
the Annual Report (Form 10-K) for the year ended December 31, 2003.

                                            /s/ Ernst & Young LLP

Toledo, Ohio
March 3, 2004