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                                                        Exhibit 23(b)



                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


        As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement of our report dated
September 3, 1993 included in Cardinal Health, Inc.'s Form 10-Q for the quarter
ended December 31, 1993 and Form 8-K filed February 11, 1994 and to all
references to our Firm included in this registration statement.



                                         /s/ Arthur Andersen & Co.
                                         -------------------------

Sacramento, California
March 2, 1994