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                                                                      EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectus
constituting part of the Registration Statement on Form S-3 (No. 33-20285) and
in the Registration Statements on Form S-8 (Nos. 33-1795, 33-20285, 33-46179
and 33-65246) of Roto-Rooter, Inc. of our report dated January 30, 1995
appearing on page 9 of the 1994 Annual Report to Stockholders which is
incorporated in this Annual Report on Form 10-K.  We also consent to the
incorporation by reference of our report on the Financial Statement Schedule,
which appears on page S-2 of this Form 10-K.


/s/ Price Waterhouse LLP
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PRICE WATERHOUSE LLP

Cincinnati, Ohio
March 28, 1995