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EXHIBIT 15
                    INDEPENDENT ACCOUNTANTS' REVIEW REPORT


The Board of Directors and Stockholders
NCS HealthCare, Inc.

We have reviewed the accompanying condensed balance sheet of NCS HealthCare,
Inc. and subsidiaries (the Company) as of March 31, 1996, and the related
condensed consolidated statements of income for the three-month and nine-month
periods ended March 31, 1996, and the condensed consolidated statement of cash
flows for the nine-month period ended March 31, 1996. These financial
statements are the responsibility of the Company's management. We did not make
a similar review of the condensed consolidated statements of income for the
three-month and nine-month periods ended March 31, 1995 and the condensed 
consolidated statement of cash flows for the nine-month period ended 
March 31, 1995.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical review
procedures to financial data, and making inquiries of persons responsible for
financial and accounting matters. It is substantially less in scope than an
audit conducted in accordance with generally accepted auditing standards, which
will be performed for the full year with the objective of expressing an opinion
regarding the financial statements taken as a whole. Accordingly, we do not
express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements at March 31, 1996 and for the
three-month and nine-month periods then ended for them to be in conformity with
generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of NCS HealthCare, Inc. and
subsidiaries as of June 30, 1995, and the consolidated statements of income,
stockholders' equity and cash flows for the year then ended, not presented
herein, and in our report dated December 13, 1995, we expressed an unqualified
opinion on those consolidated financial statements. In our opinion, the
information set forth in the accompanying condensed consolidated balance sheet
as of June 30, 1995 is fairly stated, in all material respects, in relation to
the consolidated balance sheet from which it has been derived.

Cleveland, Ohio                                       /s/ Ernst & Young LLP
May 13, 1996


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